https://www.taxtmi.com/caselaws?id=767753 Aircraft maintenance engineering training conducted by a DGCA-approved institute under the aircraft regulatory framework was treated as a qualification recognised by law, so the training did not fall within commercial training or coaching service for the relevant period and was not taxable. Maintenance and repair charges recovered by a members' club for aircraft owned by its members, where the work was undertaken only for members and no independent service consideration was charged beyond reimbursement of cost, attracted the doctrine of mutuality; in the absence of a real taxable service transaction, the levy was not sustainable. The demands on both categories were therefore set aside. en-us Thu, 20 Mar 2025 00:00:00 +0530 Mon, 24 Mar 2025 13:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767753 Aircraft maintenance engineering training conducted by a DGCA-approved institute under the aircraft regulatory framework was treated as a qualification recognised by law, so the training did not fall within commercial training or coaching service for the relevant period and was not taxable. Maintenance and repair charges recovered by a members' club for aircraft owned by its members, where the work was undertaken only for members and no independent service consideration was charged beyond reimbursement of cost, attracted the doctrine of mutuality; in the absence of a real taxable service transaction, the levy was not sustainable. The demands on both categories were therefore set aside. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767753