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of The CESTAT allowed the appeal, holding that training provided by the appellant in Aircraft Maintenance Engineering is exempt from service tax. The Tribunal followed precedents established by the Delhi HC in Indian Institute of Aircraft Engineering, CESTAT decisions in Hindustan Institute of Aeronautics and Star Aviation Academy, and the Allahabad HC in Garg Aviations Ltd. The certificates issued by the appellant qualify as 'certificates issued in accordance to law,' falling under the exception clause for commercial and educational training. Additionally, the Tribunal recognized that under the doctrine of mutuality, services provided by a club to its members are exempt from service tax as there is no taxable transaction between the club and its members.
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