https://www.taxtmi.com/caselaws?id=254284 The appellant, engaged in flying training services, contested liability for service tax under the commercial training category. Relying on DGCA recognition and certificates, the appellant argued for exemption. The High Court decision, distinguishing qualification from licensing, supported the appellant's position. This led to a waiver of predeposit and a stay on recovery during the appeal. The Tribunal's decision in a similar case further favored the appellant, emphasizing the importance of recognized qualifications by DGCA in determining exemption from service tax liability. en-us Fri, 23 May 2014 00:00:00 +0530 Wed, 17 Dec 2014 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254284 The appellant, engaged in flying training services, contested liability for service tax under the commercial training category. Relying on DGCA recognition and certificates, the appellant argued for exemption. The High Court decision, distinguishing qualification from licensing, supported the appellant's position. This led to a waiver of predeposit and a stay on recovery during the appeal. The Tribunal's decision in a similar case further favored the appellant, emphasizing the importance of recognized qualifications by DGCA in determining exemption from service tax liability. Case-Laws Service Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254284