2013 (9) TMI 667

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....- under the category of Commercial Training or Coaching Services, and (c) Rs. 2,85,331/- under the category Maintenance and Repair services. 2. Learned counsel would submit that as regards the service tax liability under the category of Supply of Tangible Goods and Maintenance and Repair Services, as against the demand raised by the lower authorities, they have already deposited an amount of Rs. 4.18 Lakhs and Rs. 1.68 Lakhs respectively and it should be considered as enough deposit to hear and dispose the appeal in respect of these issues. 4. As regards the stay petition in respect of Commercial Training and Coaching Services, it is his submission that the appellant is providing coaching or training to the candidates enrolling them for ....

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....considering the decision of this bench in the case of Gujarat Flying Club has still ordered a pre-deposit of an amount of Rs. 1.5 Crores to hear and dispose the appeal. He would submit that, though the definition of Commercial Training or Coaching Centre is changed from 11.5.2011, the notification No. 26.4.2011 come to their rescue and it can be pressed into service for the plea that the certificate which are issued by the appellant are recognised in law. 5. Learned Additional Commissioner (AR) on the other hand would submit that the certificate issued by the appellant cannot be considered as recognised under the law, as the certificate which is given by the DGCA is only license for Commercial Pilots to fly an aircraft and can be considere....

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....lub. 6. We have considered the submissions made at length by both sides and perused the record. At the outset, we would find that schedule 2, Section A which has been produced by the learned counsel, are part of the schedule which is annexed to the Indian Aircraft Rules. Such schedule can be considered having statutory binding which is required to be considered by the DGCA for issuing Commercial Pilot License to any individual. On perusal of the specific provisions under clause-2, as regards the flying experience which needs to be certified before appearing for Commercial Pilot License, we find that the said sub rule 2(a) reads as under :- 2. Flying Experience (a) The evidence normally required as proof of flying experience shall consist ....