9911796707
TMI Blog2018 (5) TMI 1892X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - C.E.A. No.52/2017 - - - Dated:- 7-5-2018 - P.K. Jaiswal and S.K. Awasthi, JJ. Shri Prasanna Prasad, learned counsel for the appellant. JUDGMENT Heard on the question of admission. 2. The issue involved in this matter is decided by this Court on 1/08/2014, passed in C.E.A. No.2/2014. Order dated 1/08/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having regard to the aforesaid it is clear that the impugned order being passed by the Tribunal on the basis of the request made on behalf of the parties, in the circumstances, we are of the view that no case for interference in this appeal is made out. Even otherwise, we find ourselves in agreement with the view taken by Delhi High 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in Narsingh Pratap Singh Deo Vs. State of Orissa AIR 1964 SC 1793 held that a law generally is a body of rules which have been laid down for determining legal rights and legal obligations which are recognized by Courts. Similarly, in R.S. Nayak Vs. A.R. Antulay (1984) 2 SCC 183 it was held that law includes any Ordinance, Bylaw, Rule, Regulation, Notification, Custom 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, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Instruction and the show cause notices given to the petitioner are quashed. The Rule is made absolute and the writ petition is disposed of. As a result, no case for interference is made out. No substantial question of law arises in this appeal. The appeal fails and is hereby dismissed. 3. It is submitted that against the aforesaid order dated 1/08/2014, passed in C.E.A. No.2/2014, SLP is pending before the Apex Court. 4. In view of the aforesaid, no substantial question of law arises in this appeal. The present C.E.A. No.52/2017 is, accordingly, disposed of on the same terms as passed in C.E.A. No.2/2014 on 1/08/2014, subject to the final outcome of SLP. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
