2017 (12) TMI 1378

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....echnical) Present for the Appellant : Mr.Ankit Gusain, Advocate Present for the Respondent: Mr.Ranjan Khanna, D.R. ORDER PER: B.RAVICHANDRAN The appeal is against order dated 06.12.2012 of Commissioner of Central Excise, Bhopal. 2. The appellants are engaged in providing training to individuals in the field of Aircraft Maintenance Engineering. The dispute in the present case rela....

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....ax. The appellants have set up the training institute as per the approval of DGCA for conducting course for Aircraft Maintence Engineering (AME). On completion of the course conducted by the appellant, the individual candidate is eligible to appear for the examination conducted by DGCA to be certified as AME in terms of Aircraft Act, 1934 and Aircraft Rules, 1934. The 3 year course conducted by th....

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....considered as commercial coaching or training institute, they are exempted from Service Tax in terms of Notification 03/2009-ST as amended from time to time. 5. The ld. A.R. contested the appeal and submitted that the judgement of the Delhi High Court in Indian Institute of Aircraft Engineering (supra) has been stayed by Hon'ble Supreme Court 2015(40)STR J315(SC) 6. We have heard both the si....

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....urch or South India Trust Association - 1992-AIR 1439, 1992 ACR (2) 999 will be to the effect that the order, which has been stayed would not be operative from the date of passing of the stay order and it does not mean that the said order has been wiped out from existence. We note that the Hon'ble Supreme Court made a distinction between quashing of an order and stay operation of an order. In the ....