2013 (10) TMI 393

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....r Rajesh Kumar, CA For the Respondent: Ms Sabrina Cano, Superintendent (AR) ORDER Per: B.S.V.MURTHY; The assessee is an Accredited Training Centre (ATC) imparting vocational training to students in Aviation Studies which enable the students to take specialized/responsible jobs that are technical in nature. Besides collecting the fee for the course conducted by them, the appellants were....

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....t is for payment through IATA by the students and this payment is to be made by the students to IATA and this amount is collected by IATA for the purpose of registration of the students with them and for conduct of the examination in respect of the course which is undertaken by the students. This being a training fee and examination fee, there cannot be any liability for payment of tax on the same....