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TMI Blog2015 (6) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... B B Sharma, AR For the Respondent : Shri Rupendra Singh and Shri Abhishek Baghel, Advocates ORDER Per Ashok Jindal : Assessee as well as Revenue are in appeals against the impugned order which is for the period July 2003 to March, 2007 and the assessee is also in appeal against the order of Commissioner (Appeals) for subsequent period i.e. October,2007 to March, 2010. 2. As issue involved in all the appeals is common, therefore, all are taken up and disposed of by a common order. 3. The facts of the case are that the assessee is providing pre-licensing training and coaching to the prospective insurance agents sponsored by Insurance companies and also for personality development and human resources during the impugned year. 4. As the assessee was under the impression that they are not required to pay service tax as they were covered under the heading of vocational training but on the other hand, when the clarification received from the department, the assessee paid the service tax on personality development training and educational training. That part of the proceeding is not disputed before us. 4.1 Apart from this the assessee is providing training to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994. Therefore, they are liable to pay service tax. In these set of facts, the proceedings were initiated against the assessee and for the period 1st July 2003 to 9th September 2004, a Show Cause Notice dated 1.7.2008 was issued to the assessee for demand of service tax along with interest and proposal for various penalties under Section 76, 77 78 were also made. Adjudication took place, the proposals made in the Show Cause Notice were confirmed by converting into the demand of service tax along with interest and imposing various penalties on the appellant under the Finance Act. Aggrieved for the said order, the assessee is before us. 5. Thereafter, two more show cause notices were issued to the appellant for the period July, 2003 to March, 2007 and October, 2007 to March, 2010 for demand of Service tax along with interest and proposal of various penalties under section 76, 77 and 78 of the Finance Act, 1994. Adjudication took place and a demand of ₹ 28,50,136/- were confirmed along with interest and penalties under section 76,77 and 78 of the Finance Act were confirmed. On appeal before the learned Commissioner (Appeals), he confirmed the demand of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) That successful completion of Aircraft Maintenance Engineers course from an approved training school by itself does not authorize such candidate to certify the airworthiness of an aircraft or its repair or maintenance. For the same, an examination to be conducted by the DGCA is to be passed. (B) For appearance in the said examination, it is not essential to undergo the course offered by the approved training school and others are also eligible to take the said examination. 21. Nonetheless, the law dealing with the subject of aircrafts has not left the institutes imparting such courses/training and which course completion/training makes the successful candidates eligible to one year exemption, unregulated. It is not as if anyone can start, offering such course and imparting training. The Act, Rules and CAR provide for approval of institutes such as the petitioner s. DGCA regulates the course content offered by such institute and gives relaxation to the successful candidates from such institutes in the matter of taking the examination to be conducted by the DGCA for grant of authority/license to render services of aircraft repair and maintenance and to certify the aircraft s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r view mixes up and confuses, qualification with a license to practice on the basis of that qualification . An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. Immediate instance can be given of the qualification in the field of law. Though by amendment of the recent years, the right to practice law on the basis of the said qualification has been made subject to clearing/passing a Bar Exam to be held by the Bar Council of India, the same does not make the qualification of law not recognized by law. The recognition accorded by the Act, Rules and CAR supra to the Course Completion Certificate issued by the Institutes as the petitioner cannot be withered away or ignored merely because the same does not automatically allow the holder of such qualification to certify the repair, maintenance or airworthiness of an aircraft and for which authorization a further examination to be conducted by the DGCA has to be passed/cleared. 15. Thereafter, Hon ble High Court concluded that the training c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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