https://www.taxtmi.com/caselaws?id=248028 The Allahabad High Court dismissed the revenue's appeal challenging the imposition of service tax on M/s Garg Aviations Limited, an institute offering flying and aircraft maintenance engineering courses. Relying on the Delhi High Court's decision, the court held that the institute's course completion certificates were recognized by law and exempt from service tax under Section 65(27) of the Finance Act, 1994. The judgment emphasized the significance of legal recognition in determining service tax liability for educational institutes, ultimately quashing the revenue's claims and providing clarity on the issue. en-us Fri, 09 May 2014 00:00:00 +0530 Thu, 27 Nov 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248028 The Allahabad High Court dismissed the revenue's appeal challenging the imposition of service tax on M/s Garg Aviations Limited, an institute offering flying and aircraft maintenance engineering courses. Relying on the Delhi High Court's decision, the court held that the institute's course completion certificates were recognized by law and exempt from service tax under Section 65(27) of the Finance Act, 1994. The judgment emphasized the significance of legal recognition in determining service tax liability for educational institutes, ultimately quashing the revenue's claims and providing clarity on the issue. Case-Laws Service Tax Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248028