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TMI Blog2024 (8) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... nal 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.' The Assistant Commissioner and the Commissioner (Appeals) were therefore, not justified in ignoring the order passed by the Tribunal in the own case of the appellant as also the order of the Delhi High Court in the case of the appellant. In view of the decision of the Delhi High Court in Indian Institute of Aircraft Engineering and the Tribunal in Hindustan Institute of Aeronautics it is not possible to sustain the order dated 11.01.2017 passed by the Commissioner (Appeals) - It is, accordingly, set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner in regard to the order passed by the Tribunal and the Delhi High Court are as follows: 6.3 The CESTAT, in its Final Order dated 31.03.2014, has failed to take cognizance of the fact that the respondent are only providing the training for preparing students to take the AME examination of the DGCA and are not issuing any Certificate/Diploma/Degree at all, let alone any of these recognized by law. As they have charged fees from their students for preparation and training as per syllabus prescribed by DGCA they do not fall in the excluded category of Coaching or Training Centers, and hence are liable to Service Tax provisions including payment of Tax. 6.4 The Delhi High Court judgment that has been relied upon by CESTAT in passing the insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) who dismissed the appeal after holding that there was no infirmity in the order by the Assistant Commissioner. 6. Learned counsel for the appellant submitted that the Assistant Commissioner and the Commissioner (Appeals) committed an illegality in not following the order passed by the Tribunal and, therefore, the order passed by the Commissioner (Appeals) should be set aside. The relevant portion of the order in Hindustan Institute of Aeronautics passed by the Tribunal is reproduced below: 2. Proceedings were initiated vide a show cause notice dated 14-2-2007 alleging that the assessee had conducted training programmes to impart and promote Advancement and diffusion of knowledge in the field of Aerospace, Aviation Science ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain adjudication order, as confirmed by the Commissioner (Appeals), is to that extent unsustainable and is declared inoperative. 4. The service tax due and assessable on the consideration received towards fees on the appellant providing a study centre for the Janaardan Rai Nagar Rajasthan Vidapeeth, Udaipur, Rajasthan, is however taxable as commercial coaching or training service, but has not been separately determined. We therefore remit the matter to the Additional Commissioner, Central Excise, Bhopal for computation of the tax liability on the consideration received on operation of the study centre. (emphasis supplied) 7. The Assistant Commissioner and the Commissioner (Appeals) were therefore, not justified in ignoring the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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