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TMI Blog2024 (8) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ss a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 1) FACTS AND CONTENTION-AS PER THE APPLICANT FACTS: 1.1 M/s. National Flying Training Institute Private Limited (hereinafter referred to as "NFTI"), a joint Venture between (Airports Authority of India ('AAI) and International Flight School (Mauritius) Limited (a group company of CAE Inc, Canada) is engaged in the business of providing types of flying training services to the trainees aspiring to obtain licenses and ratings from the Directorate General of Civil Aviation (hereinafter referred to as "DGCA"), at its flying training facility located in Gondia Maharashtra. 1.2 These training services are provided in accordance with the training curriculum approved by the 'DGCA to the trainees for obtaining the licenses and ratings specified in Rule 38 of the Aircraft Rules, 1937, and for obtaining aircraft type ratings (hereinafter referred to as "ATRs") thereafter. 1.3 Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nse /Aeroplane) (hereinafter referred to as "CPL(A)") before the DGCA, and certain documents have to be submitted along with such application. Some of the documents that have to be so submitted have been enumerated hereunder:- a. Duly certified log book of the applicant; b. Duly certified Flying Training Progress Report (hereinafter referred to as "FTPR") issued by an FTO: c. Form CA-39 duly certified by the Chief Flying Instructor (CFI) of the said FTO, for the preceding six months and for the preceding 5 years; d. Duly certified statements in relation to flying training as pilot-in command, and instrument time on simulator and aircrafts; e. Proforma of flying tests conducted by day and by night. Sample copies of the documents specified above have been submitted. 1.8 These documents are required to be submitted with the application for the CPL(A) license as evidence of the flying experience of the applicants, as required under sub-section 2 of Section A of Schedule II to the Aircraft Rules Thus, this is a mandatory part of the course for obtaining the licenses and ratings discussed hereinabove. Sample copies of the course completion certificates/graduation certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made hereunder. 2) In terms of sub-section 2 of Section A of Schedule II to the Aircraft Rules, it has been provided that flying experience is a mandatory requirement for getting a pilot's license, and the flying experience required for the issue of Private Pilot's Licences and Commercial Pilot's Licences shall be acquired under the supervision of a Flight Instructor and on an aircraft having a valid Certificate of Airworthiness. 3) Further, clauses (c) and (e) of the sub-section 2 provide that such flying experience has to be acquired at an FTO approved/recognised by the DGCA, and has to be completed in accordance with the syllabus prescribed/approved by the DGCA. 4) Thus, it is evident that this portion of the curriculum prescribed by the DGCA has to be acquired at an approved FTO, and since the same is a mandatory requirement for receiving the licenses and ratings covered under the Aircraft Rules, it forms an essential part of the curriculum for completing the prescribed flying training, which is, in turn, essential for applying for the licenses and ratings issued by the DGCA, in terms of the Aircraft Act and Rules. 5) It has also been provided in clause (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not meet all the requirements under the Aircraft Rules and the FTO CAR; b. The TPM of the FTO has to be in accordance with the syllabus prescribed under the relevant CARs issued by the DGCA, and have to be submitted for approval by the DGCA; c. The facilities, equipments and personnel requirements specified under the CAR have to be fulfilled and maintained; d. The DGCA can inspect the facilities and records of the FTO, conduct surveillance to ensure the continuous meeting of the requirements under the law, carry out audits, etc.; e. In case of any misrepresentation to the DGCA or where the FTO does not meet the requirements of the Aircraft Act, the Aircraft Rules, the applicable CARs or other regulations issued from time to time, or the standard of flying training is found to be below the desired level, the approval granted to the FTO shall be liable to alteration, suspension or cancellation. 14) Thus, it is submitted that not only is an FTO approved and supervised by the DGCA, but the training that it provides to its trainees also has to be in accordance with the syllabus prescribed by the DGCA, and further approved by the DGCA, as a part of the FTO's TPM. 15) Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar in nature and structure to the flying training provided by FTOS. 2) On the basis of the above observations, it was held that where the DGCA approves the institute providing AME training, and exercises supervision over the same, and the training is conducted as per the syllabus prescribed and the TPM approved by the DGCA, the training provided by such an institute would be exempt from Service Tax, considering the completion of such training at the institute as a qualification recognised by the law. 3) In this case, the Delhi High Court held that the certificate/training/ qualification offered by approved training institutes, has been conferred some value in the eyes of law by the Aircraft Act, the Aircraft Rules and the relevant CARs, even if it is only for the purpose of eligibility for obtaining the ultimate license from the DGCA to enable the trainees to become commercial pilots. 4) Further, they held that the ST Instruction was based on an incorrect reasoning, and that merely because the qualification awarded by the institute does not allow a person to start certifying the repair, maintenance or airworthiness of an aircraft, and a further license is required to be is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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. [Emphasis supplied] 6) On the basis of this reasoning, the Delhi High Court quashed the ST Instruction issued by the CBEC and held that the training services provided by an institute approved by the DGCA would be exempt from the levy of Service Tax. 7) The decision of the Delhi High Court has been challenged before the Hon'ble Supreme Court by the Department, and in 2014, the Apex Court imposed a stay on the decision of the High Court till further orders in the order reported at 2014 (2) TMI 1320-SC ORDER. Further, they have admitted the special leave petition in 2017, as reported at 2017 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shipping Act, 1958 read with the Merchant Shipping (Standards of Training, Certification and Watch-keeping for Seafarers) Rules, 2014. Therefore, the Maritime Institutes are educational institutions under GST Low and the courses conducted by them are exempt from levy of GST. The exemption is subject to meeting the conditions specified at SI. No. 66 of the notification No. 12/2017-Central Tax (Rote) dated 28.06.2017. 2) In this discussion, it was noted that the MTIs are authorized to grant training certificates to their students for making them eligible to appear in the competency examination conducted by the DGS to get the Certificate of Competency. Since the MTIs and their training courses are approved by the DGS under the provisions of the Merchant Shipping Act, 1958 read with the Merchant shipping (Standards of Training, Certification and Watch-keeping for Seafarers) Rules, 2014, and taking into consideration the decision of the Delhi High Court in the case of Indian Institute of Aircraft Engineering (supra), it has been clarified that such courses are exempt from GST. 3) From the said discussion in the 37th GST Council Meeting, it is evident that the intention of the GST Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by any law for the time being in force; (iii) education as a part of an approved vocational education course;" ...Emphasis Supplied 10) The Applicant qualifies under point (ii) of the above definition of educational institution as it is fulfilling the conditions and the same is discussed as under- a. Services provided by way of education as a part of a curriculum-The Applicant is providing services of training to the trainees as per the course module which is duly approved by the DGCA. Hence, the same is falling under a part of the curriculum. b. For obtaining a qualification recognised by law - In the legal parlance, qualifications do not refer to the mere possession of degrees, diplomas, etc., but the possession of skills, accomplishments, etc. which have been acquired through training or education, and which confer upon a person the ability to undertake a particular profession or pursuit. Furthermore, a qualification recognised by the law refers to any qualification which derives its authorisation from any statute, ordinance, by-law, rule, regulation, notification, custom, usage, and so on. In the present case, it is submitted that the qualification being referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f agreed with the judgment of the Hon'ble Delhi High Court by relying on the same extracts reproduced above and relevant extracts from the judgment of the Hon'ble Bombay High Court is reproduced as under- "It is submitted that the matter in dispute has already been settled by the High Court judgments. The Hon'ble Authority is bound by the High Court judgments since they have decided on the same legal question." 4) The matter in dispute has already been settled by the High Court judgments. It is a well-settled position of law that the law declared by the higher forums is binding on its subordinate courts and all persons whether or not they were party to the matter in which the said law was declared. To this regard, reference is made to the judgment of the Hon'ble Supreme Court in D. Navinchandra & Co., Bombay and Another Etc. v. Union of India and Others, 1987 29 ELT 492 ; Hon'ble Supreme Court in the matter of Shenoy & Co. v. Commercial Tax Officer, Circle II, Bangalore and Other, 1985 60 STC 70 (SC) wherein a similar precedent was laid down, case of Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC). 5) The Applicant submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Merchant Shipping (Standards of Training, Certification and Watch-Keeping for Seafarers) Rules, 2014 and thus the said institutes are educational institutions. It is observed that the said institutes are empowered to impart training and certification of the said training in terms of Merchant Shipping Act, 1958 read with relevant Rules supra, whereas in the instant case the Aircraft Act and the Aircraft rules did not approve the appellant as an institute for conduct of examination that yields to or results into a qualification, but only to issue course completion certificate which is useful only as one of the enclosure to file the application for the Type Rating Examination conducted by the DGCA." The applicant's submission in para A.10(b) confirms this stand. 3. The issue of applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India has been issued with reference to representations received by the GST Council. GST Council being the appropriate authority to decide the issue. It is therefore more appropriate if the applicants approach the GST Council for issuance of necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Commercial Pilot License (CPL) of Aircraft ratings, single / multiple engines". Hence further findings and discussions are limited to the extent of Flying Training course for Commercial Pilot License (Aeroplanes) only. 6) Curriculum of the Course is approved by the DGCA vide FTP Approval 20/2016, and is valid till date. Rule 41 B (3), 133A and Civil Aviation Requirements (CAR)-Flight Crew Standards training and Licenses-, Series B, Part VII, - Subject: Flying training syllabus for grant of pilot's licences and ratings. Clause 2. FLYING TRAINING SYLLABUS 2.5 Commercial Pilot Licence (Aeroplane). Refer CAR-Section 7-Flight Crew Standards Training and Licensing, Series D- Training Organisation, Part I- Issue -II- dated 30 January 2015. Clause 8. 8. Training and Procedures Manual. 7) Schedule II Section A-Geneal framed under rule 7 of Aircraft Rules, 1937, regulates Educational Qualification, Flying Experience, Air Aviation Experience flying tests, etc. Sub-rule Aircraft personnel qualifications-Entry 2- provides for flying experience. Also refer-Section J-Commercial Pilot Licence (Aeroplane). Clause 1 (f). 8) After completion of training, the trainees have to pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Finance Act and the said section, as it stood prior to 30.04.2011, is as follows : "65(27) 'commercial training or coaching centre' means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports,, with or without issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or degree or any educational qualification recognised by law for the time being in force." It was amended w.e.f. 01.05.2011 and the amended definition is as follows: "65(27) "Commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes." (3) Section 65 (105) (zzc) of the Finance Act, which defines "taxable service" is reproduced below: "65 (105) (zzc) "taxable service" means any service provided or to be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 'recognized by law', since for that to happen, there has to be a statutory backing which is not the case here. The fact that the training imparted by the academies is taken into consideration by the DGCA does not make the course certificate statutory in nature. 2.2 The procedure for granting of a CPL (Commercial Pilot License) entails clearing of an exam that is conducted by the CEO (Central Examination Authority) of the DGCA. The test has a proper syllabus that is laid down In the DGCA website. The license is granted as per Aircraft. Act, 1934 read with Aircraft Rules. Rule 38 of the Rules, lay down the Licensing Authority for granting of the licenses shall be the Central Govt. Thus, there is no statutory recognition of the course being provided by the flying academies. 3. Thus, the course certificates given by these academies cannot be held as "recognized in law" for the purposes of service tax exemption unless and until the course per se is specifically recognized by law which is not so in the current case. It may be added that there are several judicial pronouncements that lay down that the specific wording of law have to be interpreted strictly. Thus, the term "r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation offered by such Institutes." "'27. The reasoning in the impugned Ins' ruction dated 11.5.2011 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 the qualification relates, a further examination held by a body regulating that field of practice as to be taken. Immediate instance can be given of the qualification in the field of law." We are in complete agreement with what has been held by the Delhi High Court and we do not find any reason whatsoever to take a different view of the said provisions. 2. For aforesaid reasons, we are satisfied that the petitioner has made out a case for grant of relief. Accordingly, it is held that Instruction dated 11.05.2011 cannot be made applicable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited by the Applicant cannot be considered as binding on lower courts. On this aspect it appears that the decisions of other Advance Ruling Authorities must be relied upon while deciding this matter 5.2.6) Findings, discussion & decision on applicability of Judgment of Hon'ble Bombay High Court- A) Provisions of exemption in Service Tax were- (i) pre-school education and education up to higher secondary school or equivalent; (ii) any coaching or training leading to grant of a certificate or diploma or degree or any educational qualification which is recognised by any law for the time being in force; when provided by any commercial coaching or training centre from the whole of the service tax leviable thereon under section 66 of the Finance Act, 1994. B) Provision in GST Regime are (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; Discussion-(a) Both the provisions are pari materia, except the words "as a part of a. curriculum"- AND "for obtaining". - Thus exemption granted under GST regime has one extra condition of "as a part of a curriculum" than the service tax regime. However, the earlier con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where statutes & provisions of law are pari materia, it has held that, "26. Before proceeding further, we may usefully refer to the well-recognised doctrine of "pari materia" whereby and whereunder, reference to the decisions dealing with other statutes on the same subject is regarded as a permissible aid to the construction of provisions in a statute. Suffice would be, in this regard, to refer to the decision in Ahmedabad (P) Primary Teachers' Assn. v. Administrative Officer: (2004) 1 SCC 755 wherein this Court applied the doctrine of "pari materia" with reference to the relevant observations in Principles of Statutory Interpretation by Justice G.P. Singh as follows (at page 760 of SCC):- "12....On the doctrine of "pari materia", reference to other statutes dealing with the same subject or forming part of the same system is a permissible aid to the construction of provisions in a statute. See the following observations contained in Principles of Statutory Interpretation by G.P Singh (8th Edn.), Syn. 4, at pp. 235 to 239: "Statutes in pari materia It has aIready been seen that a statute must be read as a whole as words are to be understood in their context. Extension of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgement rendered by the High Court interpreting a central statute is binding on the authorities created under the Act even if it is a non-jurisdictional High Court unless there is a differing view of the jurisdictional High Court or Supreme Court.' In view of this we have no hesitation in holding that the applicant is education institute for the purpose entry no. 66 of Notification No 12/2017-Central Tax (Rate) dated 28-06-2017. 5.3) Submission of Applicant-It is argued that Circular No. 117/36/2019-GST dated-11-10-2019-is applicable in principle to the Applicant also. 5.3.1) Findings, provisions of Law and discussion on Merchant Shipping Act, 1958 & Rules framed thereunder and similar provisions of The Aircraft Act, 1937 and Aircraft rules, 1937 and various Civil Aviation Requirements issued thereunder as discussed in the Circular are in brief as under, Subject: Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India - reg. A representation has been received regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be prescribed: b) Section 78. Grades of certificates of competency, (1) Certificates of competency shall be granted in accordance with the provisions of this Act for each of the following grades, namely:- c) Section 73-Examination for, and grant of certificate. (1) The Central Government or a pe son duly authorised by it in this behalf shall appoint persons for the purpose of examining the qualifications of persons desirous of obtaining certificate of competency under section 78. (2) The Central Government or such authorised person shall grant to every applicant, who is duly reported by the examiners to have passed the examination satisfactorily and to have given satisfactory evidence of his sobriety, experience and ability and general good conduct on board ship, such a certificate of competency as the case requires: MERCHANT SHIPPING (STANDARDS OF TRAINING, CERTIFICATION AND WATCH-KEEPING FOR SEAFARERS) RULES, 2014. 4. Definitions.- In these rules, unless the context otherwise requires,- d) Rule 4 (6) "Approved training course" means a course approved by the Director General of Shipping conducted in a training institute for the purpose of issuance of certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircraft and Engines mentioned in para 1(d)." Rule 41. "Proof of competency-Applicants for licences and ratings shall produce proof of having acquired the flying experience and having passed satisfactorily the test and examinations specified in Schedule II in respect of the licence or rating concerned: (2) The Director General may, exempt a person who is a qualified Air Traffic Controller from Indian Air force or Indian Navy and who produces satisfactory evidence to show that he possesses the necessary experience, competency and standard of physical fitness as required under these rules from all or any of the examinations and medical or other technical examinations. (3) The Director-General may, on examination of the syllabi, determine the relative equivalence of examinations for granting exemptions to such applicants from passing the examinations required under Schedule III. (4) The Director-General may, require any candidate or training organisation to produce for examination all relevant training records, including the syllabi, certificates, mark-sheets, on-the-job training test reports, assessments, etc., in respect of the candidate who has undergone a course of training ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral of Shipping; - (f-1) Rule 41B Approved Training Organisation.- (4) (a) The holder of a valid No objection Certificate may apply to the Director-General for issuance of approval of the FTP in the prescribed format along with a fee of two lakh rupees. (b) The Director-General may, on being satisfied that all the requirements pertaining to the setting up of a FTP have been complied with, grant an approval to the FTP subject to such conditions as may be specified in the approval. (F-2) Refer Civil Aviation Requirements- CAR-Section 7- Flight Crew Standards Training and Licensing,, Series D- Training Organisation, Part I- Issue -II- dated 30 January 2015. Clause 8. 8. Training and Procedures Manual. g) "Assessment Centre"- Rule 41A. Checks, tests and examinations. - (1) The Director-General may conduct examination specified in Schedule II, may fix examination centres within India, appoint invigilators and lay down the procedure for conducting the examinations (2) The Director-General may appoint Examiners for carrying out flying tests and technical examinations required under Schedule II and may also appoint a Board to conduct oral examinations when necessary. (h) Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnical and other examination for the issue of a licence, rating or type rating under this Schedule shall be completed within a period of two and a half years immediately preceding the date of application for the issue of the licence or rating, except for issue of Commercial Pilot's Licence (CPL) and Airline Transport Pilot's Licence (ATPL), and for issue of CPL and ATPL, such period shall be five years SCHEDULE II- AIRCRAFT PERSONNEL (See rule 7 and Part V) Section J Commercial Pilot's Licence (Aeroplanes) 1. Requirements for issue of Licence-An applicant for a Commercial Pilot's Licence shall satisfy the following requirements:- ... (f) Flying Training,-He shall have completed the flying training in accordance with the syllabus prescribed by the Director-General. (g) Other Requirements,-......... 5.3.5) Submission of the Jurisdictional Officer-on issue of applicability of the aforesaid Circular-Submission- Para 2-It is to submit that similarity cannot be drawn between the courses provided by the Maritime Training Institute approved by the Directorate General of Shipping which are exempted vide Circular No. 117/36/2019-GST, dated 11-10-2019 issued by TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... centres. Further the provisions of sub-rules (6), (7) and (8) of the Rule 4 of the said Rules, empowers the Director General of Shipping, to approve (i) the training course, (ii) training, examination and assessment programme, and (iii) approved training institute etc. As per the Merchant Shipping Act, 1958 and the said Rules, "Assessment Centres"[Refer Rule 4 (9) and Rule 9 (1)1; and "Approved Maritime Training Institutes" [Refer Rule 4 (8) and R 9(2)] are different entities- As per the Aircraft Act & Rules "Examination Centre-"[Refer Rule 41A (1)] and "Approved Training Organisation/ Flying Training Organisation/ Institutes-" [Refer Rule 41B (3)] are different entities-Hence, submission of the Officers and his reliance on Advance Rulings referred by him , is not acceptable because the circular lays down the principal to decide what is educational institute and lays down criteria that the "educational institutions" has been defined to mean an institution providing services by way of education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force. From Circular it is clear that "Maritime Training Institutes" are approved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are distinct from the facts disputed in Re: M/s CAE Simulation Training Pvt. Ltd., 2023 (8) TMI 969-Appellate Authority for Advance Ruling, Uttar Pradesh ('UP AAAR') and in Re: CAE Flight Training (India) Pvt. Ltd., 2023 (3) TMI 1115-Authority for Advance Rulings, Karnataka ('Karnataka AAR'). Hence, the said rulings are not applicable. B.1. It is submitted that the rulings of the Hon'ble Appellate Authority for Advance Ruling in UP AAAR and of the Hon'ble Authority for Advance Rulings in Karnataka AAR cannot be made applicable since the facts of the present case are distinct from the facts of the aforementioned rulings. B.2. The UP AAAR Ruling dealt with case of extension of Aircraft Type Rating to such independent pilots who were already holding the respective Commercial Pilot License. Such training is provided to the pilots on a simulator so as to allow them to fly a specific type of aircraft. Relevant extracts of the said UP AAAR ruling are herewith extracted as under- "1.1 The Appellant is a group company of Inter Globe Enterprises Limited which is engaged in the business of facilitating the training of commercial pilots on the Aircraft Stimulators ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto a qualification, but only to issue course completion certificate which is useful only as one of the enclosure to file the application for the Type Rating Examination conducted by the DGCA." The applicant's submission in para A.10(b) confirms this stand To examine the facts and competing submissions, we need to reproduce facts and reasoning of decision in both these Advance Ruling Orders. 5.4.3) Applicability of decision of other Advance Ruling Authority, Karnataka in case of M/s. CAE FLIGHT TRAINING (INDIA) PRIVATE LIMITED in Advance Ruling No. KAR ADRG 13/2023, decided on Date: 20-03-2023, has answered similar Question as under, Facts of case observed by the Authority - in Para 5.3-"5.3 CAE is currently engaged in providing dry training to the Commercial Pilot License ('CPL) holders from various airlines, who have already been type rated for specific aircraft. Under dry training, airline companies are granted the right to use the full flight simulators for scheduled hours, with their pilots training under the guidance of the airline company's own instructors. (Emphasis supplied) 5.4 CAE is also engaged in type rating training to CPL holders who are not em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGCA so as to attend the examination. Thus the said case law is not applicable to the facts and circumstances of the case in hand. 30. The applicant also referred the Circular No.117/36/2019-GST dated 11.10.2019 wherein a clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India to the effect that the Maritime Training Institutes and their training courses are approved by the Director General of Shipping and are recognized under the provisions of the Merchant Shipping Act, 1958 read with the Merchant Shipping (standards of training, certification and watch-keeping for seafarers) Rules, 2014 and thus the said institutes are educational institutions. It is observed that the said institutes are empowered to impart training and certification of the said training in terms of Merchant Shipping Act, 1958 read with relevant rules supra, whereas in the instant case the Aircraft Act and the Aircraft ru.es did not approve the applicant institute for conduction of examination that yields to a qualification, but only to issue course completion certificate which is useful only as one of the enclosure to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause the trainees after undergoing type rating training courses with the applicant will not be able to get employment with the airlines directly. As per Rule 6A of the Aircraft Rules, no person shall fly as pilot of an aircraft which is not included or entered in the Aircraft rating of the licence. Meaning thereby, a trainee can fly an aircraft and consequently seek employment with an airlines only after his or her licence has been endorsed with the aircraft rating for the specified aircraft by the DGCA. Merely undergoing simulation training with the applicant without endorsement of the licence by the competent authority will not enable a pilot to fly an aircraft or seek employment. The training does not directly result into an employment or even enable the trainee to undertake self employment. Thus a commercial pilots licence holder cannot seek the job of flying an aircraft for which he has undergone Type Rating Training unless an endorsement to that effect is made in the licence of the CPL holder by the DGCA. It is the endorsement which makes him eligible to obtain employment with Airlines to fly the aircrafts for which he has been type rated and not the fact of having completed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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