https://www.taxtmi.com/caselaws?id=241712 Training in aircraft maintenance engineering was treated as commercial coaching and training service because the institute did not issue any certificate, diploma, degree, or other educational qualification recognised by law. The exemption for institutions granting recognised qualifications was therefore not available. On a prima facie assessment, the applicant failed to establish a case for complete waiver of pre-deposit in the service tax dispute. Complete waiver was denied, and partial deposit was directed before stay of the balance demand. en-us Mon, 21 Jan 2013 00:00:00 +0530 Fri, 23 Aug 2013 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241712 Training in aircraft maintenance engineering was treated as commercial coaching and training service because the institute did not issue any certificate, diploma, degree, or other educational qualification recognised by law. The exemption for institutions granting recognised qualifications was therefore not available. On a prima facie assessment, the applicant failed to establish a case for complete waiver of pre-deposit in the service tax dispute. Complete waiver was denied, and partial deposit was directed before stay of the balance demand. Case-Laws Service Tax Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241712