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TMI Blog2014 (8) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... ow 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. The Instruction aforesaid holding the petitioner to be assessable to Service Tax is contrary to Section 65(27)and the Notification dated 25th April, 2011. Appeal dismissed. - CEA-2-2014 - - - Dated:- 1-8-2014 - Shri Shantanu Kemkar And Shri Moolchand Garg, JJ. Shri Prasanna Prasad learned counsel for the appellant . This order will govern the disposal of CEA No.3/14, CEA No.4/14, CEA No.5/14, CEA No.6/14 and CEA No.10/14. As ti has been stated by then learned counsel for the appellant that the facts and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court as reflected in paragraph Nos.25, 26, 27 and 28 of the order passed by the Delhi High Court which read as under :- 25. We are of the view that the Act, the Rules and the CAR, having provided for grant of approval to such institutes and having laid down conditions for grant of such approval and having further provided for relaxation of one year in the minimum practical training required for taking the DGCA examination, have recognized the Course Completion Certificate and the qualification offered by such Institutes. The certificate/training/qualification offered by Institutes which are without approval of DGCA would not confer the benefit of such relaxation. Thus, the certificate/training/qualification offered by approved I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tom or Usage having force of law. The Rules and CAR aforesaid have been enacted in exercise of legislative power as aforesaid. 27. The reasoning in the impugned Instruction dated 11 th May, 2011 that because the qualification awarded by the Institute does not culminate in automatic issuance of license/authorization by the DGCA to certify the repair, maintenance or airworthiness of an aircraft and for which purpose a further examination to be conducted by the DGCA is to be taken, in our 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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