TaxTMI 
TaxTMI 
TaxTMI 
2014 (7) TMI 364
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....rts such as Hangar houses and associated technical facility at the airport for repair and maintenance of the aircrafts. Equipped with these facilities, the appellant impart training to the students in take off, landing, flying, handling aircrafts and ground examinations and prepare them for the examination conducted by the DGCA for the issue of private pilot licence, commercial pilot license etc. The department was of the view that the activities of the appellant in imparting training to their students to enable them to pass various skill tests and the examinations conducted by the DGCA for the issue of pilot licence, is covered by "commercial coaching or training service" which would attract service tax. Besides this, it also appeared that....
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.... by treating these activities as 'commercial training or coaching service'; that the appellant's activities are not covered by the commercial training or coaching service, as appellant are not "commercial coaching or training centre" as defined under Section 65 (27) of the Finance Act 1994, as the definition of "commercial training or coaching centre" in this section excludes "any institution or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force", and the training imparted by the appellant leads to the issue of private pilot licence, commercial pilot licence etc. by the OGCA which are recognized under the law; that in this regard, he relies u....
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....4 that the appellant are covered by the definition of "commercial training or coaching centre", as defined under Section 65 (27) and are not excluded from its purview, as the certificate issued by them is not a certificate recognized by law for the time being in force; that on the basis of the certificates issued by the appellant to the students, they are able to appear for the examination and the tests conducted by the DGCA for the issue of pilot licence and the certificates issued by the Appellant are not the certificates, degree or diploma, recognised under the law; that Tribunal in the case of Bombay Flying Club Vs CST Mumbai-II reported in 2013 (29) STR 156 (Tri.-Mumbai), where an identical issue was involved, has held that appellant h....
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.... licences etc. The appellant on successful completion of the flying training issue a completion certificate to their students on the basis of which they become eligible to take part in the tests/examinations conducted by the DGCA for issue of pilot licence. For providing such training to the students, the appellant charge a fee. The department seeks to tax this activity under Section 65 (105) (zzc) read with Section 65 (26) and 65 (27) of the Finance Act, 1994. The other activities of the appellant are providing repair and maintenance service to the aircrafts of the Govt of Tamil Nadu which is sought to be taxed under "repair and maintenance service" and providing their hangars for the parking of helicopter and aircrafts of the Govt of Tami....
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..... 28.8.2012, the same is in respect of the provisions of Section 66D of the Finance Act, 1994 which were not there during the period of dispute. Thus so far as the demand of service tax on the appellant's activity of providing flying training to the students is concerned, the appellant have not been able to establish prima facie case in their favour. 9. As regards the allegation that appellant have provided repair and maintenance service in respect of the aircrafts of the Govt of Tamil Nadu, and they have also provided 'airport service' to the Govt of Tamil Nadu by making available their hangars for parking of the aircrafts and helicopters of the State Government against rental, these activities are not denied by the appellant and ....