https://www.taxtmi.com/caselaws?id=448243 CESTAT Chandigarh held that training provided by an aviation institute to pilot trainees constitutes educational services exempt from service tax, not commercial training services. Following Delhi HC precedent, the tribunal ruled that educational qualifications recognized by law remain valid despite additional regulatory examinations required for practice. The demand for service tax on Commercial Training and Coaching Centre Services was dropped, while Airport Services demand fell within exemption limits. Appeal partly allowed. en-us Thu, 11 Jan 2024 00:00:00 +0530 Sun, 14 Jan 2024 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448243 CESTAT Chandigarh held that training provided by an aviation institute to pilot trainees constitutes educational services exempt from service tax, not commercial training services. Following Delhi HC precedent, the tribunal ruled that educational qualifications recognized by law remain valid despite additional regulatory examinations required for practice. The demand for service tax on Commercial Training and Coaching Centre Services was dropped, while Airport Services demand fell within exemption limits. Appeal partly allowed. Case-Laws Service Tax Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448243