2016 (1) TMI 1376

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....ra Singh, Advocate For The Respondent : Mr. RK Mishra, DR ORDER Per Mr. R.K. Singh : Stay application along with appeal was filed against Order-in-Original dated 27.03.2014 in terms of which service tax demand of Rs. 3,08,10,504/- for the period April, 2006 to March, 2012 was confirmed along with interest and penalties on the ground that the appellant provided Commercial Training or C....

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....as per Indian Aircraft Act, 1934 and is mandated to be issued under para 8.4 of Civil Aviation Requirements (CAR) issued by DGCA under Rule 133B of Aircraft Rules, 1937. (iv) It did not undertake any other courses which would attract service tax. The issue is squarely covers in its favour by Delhi High Court judgment in the case of Indian Institute of Aircraft Engineering Vs. Union of India [20....