2015 (1) TMI 36

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.... Shri R.K. Singla, Commissioner (AR), for the  Respondent. ORDER Learned counsel on behalf of appellant submits a synopsis which, in our opinion, covers the issue before us and the same is reproduced as under :- "AP Aviation Academy vs. Commissioner of C. Excise, Hyderabad-IV S.T./Stay/0025261/2013 in S.T./25470/2013, Period of demand : April 2006 to March 2011 Amount invol....

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....c. (Aviation) course. Both these courses are out of the scope of service tax. The applicant institute is recognized and approved by the Directorate General of Civil Aviation (DGCA). Grounds for stay of pre-deposit : (i)      Financial hardship : Applicant has suffered a serious fire accident on 17 December 2012 in which all its six aircraft got burnt to ashes and there ....

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....y respectively; (b) imparts recognized education in the form of DGCA recognized courses for Commercial Pilot Licence (CPL) and Aircraft Maintenance Engineer (AME) licence; (c) issues recognized educational qualifications in the form of Student Pilot Licence, AME course completion certificate, and duly certified flying logbooks. (iv)    Delhi High Court order : The Delhi High Cour....

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.... book)." 2. After hearing both sides and perusing the records, we find that in this case, prima facie, the appellant conducted recognized courses by D.G.C.A. and issued degree or certificate to the qualified students. Therefore, on merits, appellants have a good case. Even though learned Authorised Representative took us through some paragraphs of the adjudication order wherein the Commiss....