https://www.taxtmi.com/caselaws?id=203171 A type rating training institute was held not to fall within the exclusion for a commercial training or coaching centre because the course completion certificate it issued was not shown to be a qualification recognised by law; the relevant aircraft rules required DGCA endorsement after examination and compliance with prescribed conditions. The institute also did not qualify as a vocational training institute for exemption, because the training did not by itself enable direct employment or self-employment and only formed a step toward later statutory endorsement. Both the claimed exclusion and the exemption were therefore denied on the stated facts and legal framework. en-us Thu, 04 Feb 2010 00:00:00 +0530 Tue, 17 Nov 2015 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203171 A type rating training institute was held not to fall within the exclusion for a commercial training or coaching centre because the course completion certificate it issued was not shown to be a qualification recognised by law; the relevant aircraft rules required DGCA endorsement after examination and compliance with prescribed conditions. The institute also did not qualify as a vocational training institute for exemption, because the training did not by itself enable direct employment or self-employment and only formed a step toward later statutory endorsement. Both the claimed exclusion and the exemption were therefore denied on the stated facts and legal framework. Case-Laws Service Tax Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203171