TaxTMI 
TaxTMI 
2016 (2) TMI 660
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....ating authority confirmed the demand of Service Tax on 'Supply of Tangible Goods for use', 'Commercial Training or Coaching Services' and 'Management, Maintenance or Repair Services'. The learned Advocate on behalf of the Appellant submits that they are not disputing the demand of Service Tax alongwith interest and penalty in respect of the said services except 'Commercial Training or Coaching Services'. He submits that in respect of the other services, they are requesting to extend cum-tax-benefit. It is submitted that the demand of tax on 'Commercial Training or Coaching Services' cannot be sustained in view of the decision of the Hon'ble Delhi High Court in the case of Indian Institute of Aircr....
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....a). The Delhi High Court held as follows: 1.The petition impugns, (i)the Instruction No. 137/132/2010-S.T., dated 11-5-2011 of the respondent No. 2 Central Board of Excise & Customs (C.B.E. & C.) to the effect that Flying Training Institutes providing training for obtaining Commercial Pilot Licence (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Maintenance Engineering Licence (BAMEL) come in the category of coaching centres as laid down in Section 65(27) of the Finance Act, 1994 and therefore assessable to service tax; and (ii) the show cause notice dated 30-3-2012 issued by the respondent No. 4 The Additional Commissioner of Service Tax to the petitioner. 5. The Delhi High Court then observed: 13. Section ....
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....nder from time to time. 6. The Delhi High Court concluded as follows : 25. We are of the view that the Act, the Rules and the CAR, having provided for grant of approval to such institutes and having laid down conditions for grant of such approval and having further provided for relaxation of one year in the minimum practical training required for taking the DGCA examination, have recognized the Course Completion Certificate and the qualification offered by such Institutes. The certificate/training/qualification offered by Institutes which are without approval of DGCA would not confer the benefit of such relaxation. Thus, the certificate/training/qualification offered by approved Institutes, has by the Act, Rules and the CAR been conferr....