https://www.taxtmi.com/caselaws?id=234007 A writ petition was treated as maintainable despite an available adjudicatory remedy because the impugned instruction reflected a concluded departmental view, making further proceedings before the assessing authority largely formal and the recurring issue suitable for merits review. The approved aircraft maintenance training institute's course completion and on-job training certificates were recognised by law because the statutory and regulatory framework gave legal effect to approved training, prescribed syllabus and standards, and linked certification to the DGCA examination process. The institute was therefore not merely a coaching centre, and the certificates were held outside the service tax net; the instruction and show cause notices were quashed. en-us Tue, 21 May 2013 00:00:00 +0530 Wed, 16 Jul 2014 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234007 A writ petition was treated as maintainable despite an available adjudicatory remedy because the impugned instruction reflected a concluded departmental view, making further proceedings before the assessing authority largely formal and the recurring issue suitable for merits review. The approved aircraft maintenance training institute's course completion and on-job training certificates were recognised by law because the statutory and regulatory framework gave legal effect to approved training, prescribed syllabus and standards, and linked certification to the DGCA examination process. The institute was therefore not merely a coaching centre, and the certificates were held outside the service tax net; the instruction and show cause notices were quashed. Case-Laws Service Tax Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234007