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2023 (9) TMI 17
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....ing the service of training on aircraft maintenance to candidates enrolled with the institute and after completion of the training by the candidates, awards certificates which makes the candidate eligible to appear for an examination for award of license as aircraft maintenance engineer approved by DGCA. During the period 1st April, 2005 to 31st March, 2009 though their services fall under the category of 'commercial training and coaching services', but was exempted from payment of service tax under Notification No.24/04-ST dated 10.09.2004 being a vocational training institute. The revenue was of the view that the activity undertaken by the appellant falls under the category of 'commercial training and coaching services' was taxable, there....
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.... High Court has quashed the instruction No.137/132-2010-ST dated 11.05.2011 holding that merely because the certificate issued by the institute does not lead to an employment directly, but another examination is required to be cleared for getting employment, would not lead to the conclusion that the institute imparting such training is not vocational training institute. 8. We find that in this case, the appellant has been issuing certificates after completion of necessary training at their institute to candidates enrolled with them and the said certificates has been approved by DGCA which qualify the candidates to sit for an examination conducted by DGCA to make them eligible to take employment as aircraft maintenance engineers. 9. Th....