2014 (12) TMI 627

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....A) certified flying training institute. The Chief Ground Training Instructor and Chief Flying Instructor of the Institute (appellant) are authorized and approved by DGCA to impart training which is recognized by DGCA for granting/reneval of various lecenses. The appellant conducts ab initio flying training on no profit or loss basis to officers from Indian Army, Indian Coast Guard, India Para Military Officers of Border Security Force (BSF), Central Reserve Police Force(CRPF) and Indo Tebetan Police Force (ITBP) in the national interest and issues them certificates of merit. 2. On a letter written by the officers of the Department to pay service tax with interest under the category of commercial training or coaching service in respect of....

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....ereunder:- Section 65(26) of Finance Act, 1994 defines commercial training or coaching as under: 'commercial training or coaching' means any training or coaching provided by a commercial training or coaching centre' Section 65(27) of Finance Act, 1994 defines commercial training or coaching centre as under:               'commercial training or coaching centre' means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or any institute or establishment which issues any ....

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....n awarded by the Institute does not culminate in automatic issuance of license/authorization by the DGCA to certify the repair, maintenance or airworthiness of an aircraft and for which purpose a further examination to be conducted by the DGCA is to be taken, in our view mixes up and confuses, 'qualification' with 'a license to practice on the basis of that qualification'. An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. Immediate instance can be given of the qualification in the field of law. Though by amendment of the recent years, the rig....