https://www.taxtmi.com/caselaws?id=469347 Aircraft maintenance engineering training conducted with DGCA approval and ending in a DGCA-approved certificate was treated as falling within the statutory exclusion from "commercial training or coaching" because the course operated under the Aircraft Rules, 1937 and the certificate was recognised by law for the relevant purpose. Applying that principle, the institute was not liable to service tax on the training activity, and the demand with penalties was set aside. en-us Tue, 22 Jul 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469347 Aircraft maintenance engineering training conducted with DGCA approval and ending in a DGCA-approved certificate was treated as falling within the statutory exclusion from "commercial training or coaching" because the course operated under the Aircraft Rules, 1937 and the certificate was recognised by law for the relevant purpose. Applying that principle, the institute was not liable to service tax on the training activity, and the demand with penalties was set aside. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469347