TaxTMI 
TaxTMI 
2019 (5) TMI 267
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....ding training of flying of aircrafts and in promoting aviation in all aspects in general. The appellant is also approved by DGCA for this purpose under the provision of Rule 133(b)(1)(a) of the Aircrafts Rule, 1997. The appellant has been granted approval by Ministry of Civil Aviation, Govt. of India. He submits that in the identical facts, the issue of training and flying of aircrafts whether fall under 'Commercial training and coaching services' has been considered in various following judgments: 1. Indian Institute of Aircraft Engineering 2013 (30) STR 689(Del) 2. Garg Aviation Ltd. 2014 (35) STR 442(ALL) 3. Ahmedabad Aviation & Aeronautics Ltd. 2016 (2) TMI 660-CESTAT Ahmedabad 4. Star Aviation Academy 2018(15) GSTL342(Tri-Del.) 5. Institute of Aeronautics and Engineering 2018 (10) GSTL 267(Tri- Del) 6. M/s Azad Institute of Aeronautics & Engineering Allahabad High Court Final Order dt. 20.1.14 in Central Excise Appeal No. 3 of 2014 7. M/s Indira Gandhi Rashtriya Uran Akademi Allahabad High Court Final order dt. 21.1.14 in in Central Excise Appeal No. 4 of 2014 8. M/s Hindustan Academy of Aircraft Maintenan....
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....rovided by the appellant has been held non-taxable in the various judgments by Courts/Tribunal. In the case of Indian Institute of Aircrafts Engineering(supra), the Hon'ble Delhi High Court has observed as under: "11. We have bestowed our thoughtful consideration to the controversy. 12. We do not find any merit in the objection taken as to the very maintainability of this petition on the ground of it being open to the petitioner to before the Assessing Authority, also urge that the certificate/degree/diploma/ qualification awarded by the petitioner is recognized by law and the petitioner is thus exempted from payment of Service Tax. The CBEC having already, after examination, taken a decision in this regard, the petitioner is correct in contending that the hearing in this regard, even if technically in law, still open before the Assessing Officer, would be a formality with the Assessing Officer unlikely to take a view contrary to that of the Director, as contained in the impugned Instruction. Moreover, the matter having been argued before us, and being of recurring nature, likely to arise qua other such institutes also, it is deemed expedient to return findings on....
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.... 8.4 of CAR to issue Course Completion Certificates to the students who have successfully passed the examination and completed the requisite On Job Training; (vi) that the format of the said Certificate is also approved by the DGCA; (viii) on the basis of the said Course Completion Certificate and On Job Training certificate, the students are entitled to appear in the examination held by DGCA for grant of license to be authorized to render services of aircraft repair and maintenance. 17. The Act was enacted to make provision for control of manufacture, possession, use, operation, sale, import and export of aircrafts. Rule 4 prohibits use or operation or assistance in use or operation of an aircraft save in accordance with the Rules. Thus the sale, purchase, possession and use of aircrafts is regulated by law i.e. the Aircraft Act supra. Section 5 of the said Act authorizes the Central Government to make Rules regulating all the said facets i.e. manufacture, possession, use, operation, sale of aircrafts and also for securing the safety of aircraft operation. Section 5A of the Act also authorizes the DGCA to from time to time issue directions with respect to some of the matt....
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.... of engineering together with minimum practical experience of four years in the field of aircraft maintenance engineering but the Central Government has been authorized to grant relaxation with respect of the minimum requirement for engineering graduates, if they appear in Aircraft Maintenance Engineer's license examination. As far as the requirement of minimum practical experience of four years is concerned, the Central Government is authorized to relax the same by one year for applicants who have satisfactorily completed training in institutes approved by the DGCA. Rule 133A empowers the DGCA to inter alia issue notices to Aircraft Owners and Maintenance Engineers and publication entitled CAR and issue directions inter alia relating to maintenance of aircraft. Rule 133B in Part XII B deals with Approved Organizations engaged inter alia in the activity of training schools and requires such organization to comply with such requirements as may be specified in Civil Airworthiness Requirements. Rule 161 makes contravention of the Rules punishable to the extent laid down in Schedule VI to the Rules. 19. The DGCA has with reference to Rule 61 supra provided for relaxation of on....
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....se to render services of aircraft repair and maintenance and to certify the aircraft's airworthiness. Though qua the fee etc. to be charged by such institutes there does not seem to be any restriction but the powers under the Act and the Rules in exercise of which such CAR has been issued are wide enough to also issue a direction with respect to the fee etc. to be charged by such institute. 22. The question which falls for consideration is whether the aforesaid would amount to 'recognition by law' of the Course Completion Certificate and On Job Training Certificate given by such institute. 23. The expression 'recognized by law' is a very wide one. The legislature has not used the expression "conferred by law" or "conferred by statute". Thus even if the certificate/degree/diploma/qualification is not the product of a statute but has approval of some kind in 'law', would be exempt. 24. "Recognize' is defined, in the Black's Law Dictionary, 8th Edition as confirmation of an act done by another person as authorized, formally acknowledging the existence; and, in Concise Oxford Dictionary as acknowledging the existence, validity or legality of. 25. We ....
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....nce 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 right to practice law on the basis of the said qualification has been made subject to clearing/passing a Bar Exam to be held by the Bar Council of India, the same does not make the qualification of law not recognized by law. The recognition accorded by the Act, Rules and CAR supra to the Course Completion Certificate issued by the Institutes as the petitioner cannot be withered away or ignored merely because the same does not automatically allow the holder of such qualification to certify the repair, maintenance....