TaxTMI 
TaxTMI 
2024 (8) TMI 439
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....re the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 1) FACTS AND CONTENTION-AS PER THE APPLICANT FACTS: 1.1 M/s. National Flying Training Institute Private Limited (hereinafter referred to as "NFTI"), a joint Venture between (Airports Authority of India ('AAI) and International Flight School (Mauritius) Limited (a group company of CAE Inc, Canada) is engaged in the business of providing types of flying training services to the trainees aspiring to obtain licenses and ratings from the Directorate General of Civil Aviation (hereinafter referred to as "DGCA"), at its flying training facility located in Gondia Maharashtra. 1.2 These training services are provided in accordance with the training curriculum approved by the 'DGCA to the trainees for obtaining the licenses and ratings specified in Rule 38 of the Aircraft Rules, 1937, and for obtaining aircraft type ra....
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....cted examination, the trainees can submit an application for obtaining their Commercial Pilot's License /Aeroplane) (hereinafter referred to as "CPL(A)") before the DGCA, and certain documents have to be submitted along with such application. Some of the documents that have to be so submitted have been enumerated hereunder:- a. Duly certified log book of the applicant; b. Duly certified Flying Training Progress Report (hereinafter referred to as "FTPR") issued by an FTO: c. Form CA-39 duly certified by the Chief Flying Instructor (CFI) of the said FTO, for the preceding six months and for the preceding 5 years; d. Duly certified statements in relation to flying training as pilot-in command, and instrument time on simulator and aircrafts; e. Proforma of flying tests conducted by day and by night. Sample copies of the documents specified above have been submitted. 1.8 These documents are required to be submitted with the application for the CPL(A) license as evidence of the flying experience of the applicants, as required under sub-section 2 of Section A of Schedule II to the Aircraft Rules Thus, this is a mandatory part of the c....
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....d that the completion of the flying training course provided by the Applicant is a qualification in terms of the Exemption Notification. The detailed submissions in this regard have been made hereunder. 2) In terms of sub-section 2 of Section A of Schedule II to the Aircraft Rules, it has been provided that flying experience is a mandatory requirement for getting a pilot's license, and the flying experience required for the issue of Private Pilot's Licences and Commercial Pilot's Licences shall be acquired under the supervision of a Flight Instructor and on an aircraft having a valid Certificate of Airworthiness. 3) Further, clauses (c) and (e) of the sub-section 2 provide that such flying experience has to be acquired at an FTO approved/recognised by the DGCA, and has to be completed in accordance with the syllabus prescribed/approved by the DGCA. 4) Thus, it is evident that this portion of the curriculum prescribed by the DGCA has to be acquired at an approved FTO, and since the same is a mandatory requirement for receiving the licenses and ratings covered under the Aircraft Rules, it forms an essential part of the curriculum for completing ....
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.... a large amount of supervision and control over an FTO in the following ways:- a. Various eligibility and the conditions have to be fulfilled before the approval of the FTO by the DGCA, and such approval can be withdrawn or be subject to nonrenewal where the FTO does not meet all the requirements under the Aircraft Rules and the FTO CAR; b. The TPM of the FTO has to be in accordance with the syllabus prescribed under the relevant CARs issued by the DGCA, and have to be submitted for approval by the DGCA; c. The facilities, equipments and personnel requirements specified under the CAR have to be fulfilled and maintained; d. The DGCA can inspect the facilities and records of the FTO, conduct surveillance to ensure the continuous meeting of the requirements under the law, carry out audits, etc.; e. In case of any misrepresentation to the DGCA or where the FTO does not meet the requirements of the Aircraft Act, the Aircraft Rules, the applicable CARs or other regulations issued from time to time, or the standard of flying training is found to be below the desired level, the approval granted to the FTO shall be liable to alteration, suspensio....
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....case of Indian Institute of Aircraft Engineering v. Union of India, 2013 (30) S.T.R. 689 (Del), wherein the writ petitioner was an Aircraft Maintenance Engineering Training School approved by the DGCA for providing Aircraft Maintenance Engineering ("AME") training and conducting examination as per the course approved by the DGCA. This is a training programme similar in nature and structure to the flying training provided by FTOS. 2) On the basis of the above observations, it was held that where the DGCA approves the institute providing AME training, and exercises supervision over the same, and the training is conducted as per the syllabus prescribed and the TPM approved by the DGCA, the training provided by such an institute would be exempt from Service Tax, considering the completion of such training at the institute as a qualification recognised by the law. 3) In this case, the Delhi High Court held that the certificate/training/ qualification offered by approved training institutes, has been conferred some value in the eyes of law by the Aircraft Act, the Aircraft Rules and the relevant CARs, even if it is only for the purpose of eligibility for obtaining the u....
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.... 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 or airworthiness of an aircraft and for which authorization a further examination to be conducted by the DGCA has to be passed/cleared. [Emphasis supplied] 6) On the basis of this reasoning, the Delhi High Court quashed the ST Instruction issued by the CBEC and held that the training services provided by an institute a....
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....e Directorate General of Shipping (hereinafter referred to as "DGS") approved maritime courses conducted by the Maritime Training Institutes (hereinafter referred to as. "MTIs") of India. The relevant extract from the said Circular is as follows:- 6. From the above discussion, it is seen that the Maritime Training Institutes and their training courses are approved by the Director General of Shipping which are duly recognised under the provisions of the Merchant Shipping Act, 1958 read with the Merchant Shipping (Standards of Training, Certification and Watch-keeping for Seafarers) Rules, 2014. Therefore, the Maritime Institutes are educational institutions under GST Low and the courses conducted by them are exempt from levy of GST. The exemption is subject to meeting the conditions specified at SI. No. 66 of the notification No. 12/2017-Central Tax (Rote) dated 28.06.2017. 2) In this discussion, it was noted that the MTIs are authorized to grant training certificates to their students for making them eligible to appear in the competency examination conducted by the DGS to get the Certificate of Competency. Since the MTIs and their training courses are app....
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....mption Notification further proceeds with defining what is an educational institution under Section 2(y) of the Exemption Notification. Relevant extracts of the same are herewith reproduced as under- "2. Definitions. - For the purposes of this notification, unless the context otherwise requires, (y) "educational institution" means an institution providing services by way of- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course;" ...Emphasis Supplied 10) The Applicant qualifies under point (ii) of the above definition of educational institution as it is fulfilling the conditions and the same is discussed as under- a. Services provided by way of education as a part of a curriculum-The Applicant is providing services of training to the trainees as per the course module which is duly approved by the DGCA. Hence, the same is falling under a part of the curriculum. b. For obtaining a qualif....
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....t from the facts of the aforementioned rulings. 2. The UP AAAR Ruling dealt with case of extension of Aircraft Type Rating to such independent pilots who were already holding the respective Commercial Pilot License. Such training is provided to the pilots on a simulator so as to allow them to fly a specific type of aircraft. Relevant extracts of the said UP AAAR ruling are herewith extracted as under- 3. Additionally, the Division Bench of the Hon'ble Bombay High Court has decided in favour of the Applicant itself with the factual background and the legal question remaining the same. The Hon'ble Bombay High Court has itself agreed with the judgment of the Hon'ble Delhi High Court by relying on the same extracts reproduced above and relevant extracts from the judgment of the Hon'ble Bombay High Court is reproduced as under- "It is submitted that the matter in dispute has already been settled by the High Court judgments. The Hon'ble Authority is bound by the High Court judgments since they have decided on the same legal question." 4) The matter in dispute has already been settled by the High Court judgments. It is a well-settled....
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.... 2. It is to submit that similarity cannot be drawn between the courses provided by the Maritime Training Institute approved by the Directorate General of Shipping which are exempted vide Circular No. 117/36/2019-GST, dated 11-10-2019 issued by TRU and the course provided by the applicant. In this regard observations of the Appellate Authority for Advance Ruling under GST. Uttar Pradesh in appeal Order No. 07/AAAR/31/05/2023, dated 31-5-2023 may be referred to wherein it has been observed that "the Maritime Training Institutes and their training courses are approved by the Director General of Shipping and are recognized under the provisions of the Merchant Shipping Act, 1958 read with the Merchant Shipping (Standards of Training, Certification and Watch-Keeping for Seafarers) Rules, 2014 and thus the said institutes are educational institutions. It is observed that the said institutes are empowered to impart training and certification of the said training in terms of Merchant Shipping Act, 1958 read with relevant Rules supra, whereas in the instant case the Aircraft Act and the Aircraft rules did not approve the appellant as an institute for conduct of examination that yields to ....
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....sation (hereinafter referred as "FTI/ FTP") of the applicant is approved by the DGCA, under provisions of Rule 41B (4) of the Aircraft Rules, 1937 for "conducting flying training courses specified for Aeroplanes Upto PPL, CPL, IR, AFIR, FIR and extension of Aircraft ratings, single / multiple engines", vide Certificate FTP No. 20/2016 dated 02-05-2016, and is valid till date. Here "CPL" means 'Commercial Pilot Licence (Aeroplane).". Refer CAR-Section 7-Flight Crew Standards Training and Licensing, Series D-Training Organisation, Part I Issue-II-dated 30 January 2015. Clause 7- 7. Certificate of Approval. 5) Applicant has raised question related only to "conducting flying training courses specified for Aeroplanes- for Commercial Pilot License (CPL) of Aircraft ratings, single / multiple engines". Hence further findings and discussions are limited to the extent of Flying Training course for Commercial Pilot License (Aeroplanes) only. 6) Curriculum of the Course is approved by the DGCA vide FTP Approval 20/2016, and is valid till date. Rule 41 B (3), 133A and Civil Aviation Requirements (CAR)-Flight Crew Standards training and Licenses-, Series B, Part VII, - ....
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.... License (Aeroplanes) is granted under Rule 38 by the Central Government, which is Licensing Authority. License is granted only after the candidate has cleared checks, tests and Examinations conducted by DGCA as per provisions of Rule 41A. 5.2) Findings, applicable provisions of Law and discussion on the applicability of the Judgment of Hon'ble Bombay High Court 5.2.1) Provisions of Service Tax era - as explained by CBEC & Hon'ble Delhi & Bombay High Court. (1) Provisions of the then Service tax era under The Finance Act, 1994. (As applicable wef 01.05-2011). "65(26) 'commercial training or coaching' means any training or coaching provided by a commercial training or coaching centre". (2) 'Commercial training or coaching centre' has been defined in section 65(27) of the Finance Act and the said section, as it stood prior to 30.04.2011, is as follows : "65(27) 'commercial training or coaching centre' means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports,, with or without issuance of a certificate ....
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....- Instructions were issued by the Department vide LETTER F. NO. 137/132/2010-SERVICE TAX, DATED 11-5-2011-To explain the aforesaid provisions with respect to the Flying Training Institutes providing training for obtaining Commercial Pilot Licence etc, , relevant portions are reproduced for ready reference, Representations have been received seeking clarification regarding leviability of service tax on the Flying Training Institutes providing training for obtaining Commercial Pilot Licence (CPL) and on Aircraft Engineering Institutes for obtaining Basic Aircraft Maintenance Engineer Licence (BAMEL). 2. The matter has been examined. The following observations are pertinent 2.1 The flying institutes/academies are approved by the DGCA and in fact figure in the website of the DGCA as well. But that does not automatically translate into the courses being conducted by them getting the status of 'recognized by law', since for that to happen, there has to be a statutory backing which is not the case here. The fact that the training imparted by the academies is taken into consideration by the DGCA does not make the course certificate statutory in nature. 2.2 The procedure....
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....etitioner-M/s National Flying Training Institute Private Limited to show cause why the petitioner should not be classified under the taxable category of Commercial Coaching or Training Centre as defined by Sections 65(26) and (27) of the Finance Act, 1994. Consequentially, service tax for the period from September-2008 to June-2012 has been demanded from the petitioner. In Para 5- It quoted with approval decision of Delhi High Court in case of Indian Institute Aircraft Engineering in Writ Petition (C) No. 3513 of 2012 decided on 21.05.2013 "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." "'27. The reasoning in the impugned Ins' ruction dated 11.5.2011 that because the qualification awarded by the Institute does not culminate in automatic issuance of license/ authorization by the DGCA to certify....
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....5) Submission of the Jurisdictional Officer-on applicability of Judgment of Hon'ble Bombay High Court.- i) The judgment of Bombay High Court is under Service Tax regime and hence not applicable. ii) Department has decided to file Special Leave Petition against the aforesaid decision. Matter being sub-judice, shall not be followed iii) Argument of the applicant that the issue already stands settled in view of High Court Judgement in the case of Indian Institute of Aircraft Engineering vs Union of India is not acceptable as the department had preferred an appeal in the Apex Court against the said decision of the High Court of Delhi vide SLP(C) No.6083/2014. It is further submitted that in a similar case on the same issue, Civil Appeal No.3898 of 2017 (Commissioner Customs and CE, Indore Vs M.P. Flying Club Ltd) filed by the department against the Order passed by the Hon'ble High Court of Madhya Pradesh, Indore is still pending at the Apex Court. The issue being sub-judice, precedence of the High Court judgement cited by the Applicant cannot be considered as binding on lower courts. On this aspect it appears that the decisions of other Advance Ruling....
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.... -II-dated 30 January 2015. Clause 14.3 Completion Certificate Sub-clause-14. 3..1 An FTO shall issue a completion certificate to each student who completes its approved course of training. Sub-clause -14.3.2 The completion certificate must be issued to the student upon completion of the course of training and contain at least the following information a. The submission of the jurisdictional officer is not acceptable on following Rules in Interpretation of law and binding precedents. (i) The provisions of service tax as applicable and discussed in Bombay High Court Judgment and those of GST era are Pari Materia and hence interpretation of the provision under Service Tax regime are applicable to GST era provisions as the statutes and provisions under interpretation are pari materia. Please refer following judgments, on which the decision is based Hon'ble Supreme Court in case of the Commercial Tax Officer And Anr. vs Mohan Breweries And Distilleries, in CIVIL APPEAL NO. 7164 OF 2013 decided on 29 June, 2020, has in para discussed applicability of precedents where statutes & provisions of law are pari materia, it has held that, "....
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....n which the decision is based (a) Operation of any judgement or order of higher Authority or court is binding as per judgment of Hon'ble Supreme Court in case of Ghaziabad Development Authority vs Balbir Singh, in appeal (civil) No. 7173 of 2002 decided on 17 March, 2004, in last three lines of last para of the judgment has held as under, "We therefore clarify that unless there is a stay obtained from a higher forum, the mere fact of filing of an Appeal/Revision will not entitle the authority to not comply with the Order of the Forum. Even though the authority. may have filed an Appeal/Revision, if no stay is obtained or if stay is refused, the Order must be complied with. In such cases the higher forum should, before entertaining the Appeal/Revision, ensure that the Order is first complied with." (b) Similar judgments referred are Hon'ble Bombay High Court in case of Commissioner of Income-Tax vs Thana Electricity Supply Ltd. on 22 April, 1993, Equivalent citations: (1994] 206 ITR 727 (BOM) AND (c) Hon'ble Bombay High Court in the case of Century Rayon v, Union of India - 2002 (142) ELT 319 Bom wherein the Court held that 'the ju....
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....he courses conducted by them are exempt from levy of GST. The exemption is subject to meeting the conditions specified at SI. No. 66 of the notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 5.3.2) Part-B) Our view- From the wording of the Circular- It is clear that, it has laid down the conditions based on which institute can be said to be "Education institute- an institution providing services by way of,-" and "education as a part of a curriculum for obtaining a qualification recognised by any aw for the time being in force" be said to be recognized by law". Nowhere it is mentioned in this circular that "Maritime Training Institutes" are also "conducting licensing examination" and are approved as "assessment Centres". 5.3.3) Relevant provisions of Merchant Shipping Act, 1958 and the - and MERCHANT SHIPPING (STANDARDS OF TRAINING, CERTIFICATION AND WATCH-KEEPING FOR SEAFARERS) RULES, 2014 are reproduced for ready reference. Merchant Shipping Act, 1958 a) Section 76. Certificates of competency to be held by officers of ships.--(l) Every Indian ship, when going to sea from any port or place, shall be provided with officers duly certificate....
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....nd certificates held by the seafarers; (b) examine the documentary evidence that the candidate has fulfilled the eligibility criteria for joining an approved training and assessment programme; and 5.3.4) Similar provisions are incorporated in the Aircraft Act, 1937 & Aircraft Rules, 1937& its schedules and Civil Aviation requirements issued under rule 133B of the Aircraft Rules. a) Section 76. Certificates of competency to be held by officers of ships.- Related Aircraft rules are, Rule 6. "Licensing of personnel Every aircraft shall carry and be operated by the personnel prescribed in Part v and such personnel shall be licensed in the manner prescribed in that part and in Schedule II:...." Rule- 111." Proof of competency- (1) An applicant for grant and renewal of any licence and ratings shall produce proof of having acquired the competency and having passed satisfactorily the tests and examinations specified in Schedule III in respect of the licence or rating." b) Section 78. Grades of certificate of competency.- Related Aircraft rules are, Rule- 4. "Aircraft Rating-The licence shall indicate the class and the types of aeroplanes or helicopter....
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....eans a training the curriculum of which has been approved by the Director General. (d-2) Refer Civil Aviation Requirements- CAR-Section 7- Flight Crew Standards Training and Licensing,, Series D-Training Organisation, Part I-Issue-II-dated 30 January 2015-Clause 8. 8. Training and Procedures Manual. e) Approved training, examination and assessment programme- Related Aircraft rule is-(e-1) Rule 41B. Approved Training Organisation. (3) (a) The FTO shall possess the requisite infrastructure, adequate facilities, qualified and trained manpower including instructors as may be specified by the Director-General and the simulator training in such organisation shall be undertaken on simulator approved by the Director-General. (b) The FTP shall have a 'Training and Procedure Manual' and a 'Quality Assurance Manual' with contents as may be specified by the Director-General and both the documents shall be submitted to the Director General for approval. (c) It shall be the duty of the FTP to provide a copy of the approved Training and Procedure Manual to its personnel for their use and guidance. (e-2) Refer Civil Avi....
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....of Rule 67A, or of a certified extract therefrom in the form which may be prescribed by the Director-General. Such flying experience shall be to the satisfaction of the Director-General. (b) The flying experience required for the issue of Private Pilot's Licence and Commercial Pilot 's Licences shall be acquired under the supervision of a Flight Instructor and shall be on aircraft having valid Certificate of Airworthiness, maintained in accordance with Rules 57-60 except Rule 59A and entered in the Aircraft Rating of Pilot's licence currently held by him.[Provided that the flying experience on an aircraft having a valid special certificate of airworthiness issued by the Director-General, may also be counted if so provided in the relevant section of this Schedule and subject to conditions specified therein. (c) The flying experience required for issue of Private Pilot's and Commercial Pilot's Licences shall be acquired at the flying training organizations approved/ recognised by the Director-General except in respect of the applicants qualifying for exemption under Rule 41. (d) The flying experience acquired for the issue of various cat....
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....pping Act, 1958 read with relevant Rules supra, whereas in the instant case the Aircraft Act and the Aircraft rules did not approve the appellant as an institute for conduct of examination that yields to or results into a qualification, but only to issue course completion certificate which is useful only as one of the enclosure to file the application for the Type Rating Examination conducted by the DGCA." The applicant's submission in para A.10 (b) confirms this stand. Submission-Para 3-The issue of applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India has been issued with reference to representations received by the GST Council. GST Council being the appropriate authority to decide the issue. It is therefore more appropriate if the applicants approach the GST Council for issuance of necessary clarification regarding applicability of exemption in respect of courses conducted in the case of flying training institutes also. 5.3.6 Decision-on issue of applicability of the aforesaid Circular- Let us discuss the issue of Conduction of Examination which results in grant of....
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....Further Licensing examination are conducted by the DGCA at Examination centers approved under rule 41A of the Aircraft Rules. Only after this Examination conducted by DGCA through Examination center, the "Commercial Pilot License" is granted, which is mandatory for aviation. Hence we have no hesitation, that the principles and reasons explained in the aforesaid Circular for "Maritime Training Institutes" are equally applicable to "Flying Training Institutes" approved by the DGCA, having approved curriculum. 5.4) Applicability of decisions of other Advance Ruling Authorities on similar/ same issue. The Authority of Advance Ruling, Karnataka in case of M/s. CAE FLIGHT TRAINING (INDIA) PRIVATE LIMITED in Advance Ruling No. KAR ADRG 13/2023, decided on Date: 20-03-2023, and The Authority of Advance Ruling, Uttar Pradesh in case of M/s. CAE FLIGHT TRAINING (INDIA) PRIVATE LIMITED in Advance Ruling No. UP ADRG 14/2022, decided on Date: 02-12-2022, have answered similar Question- 5.4.1) Applicant has submitted that-these AAR are not applicable to his case because facts of his case those in the AAR are different. 1) The Applicants in both cases are Distinct perso....
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....e rulings are clearly distinct from the services provided by the Applicant in the present case. The training services provided by the Applicant is for the purpose of obtaining a qualification being the CPL. Whereas the assessee in the above rulings is providing training to already existing holders of the CPL. In any case, the matter has been settled by the Hon'ble Bombay High Court in the Applicant's own case and by the Hon'ble Delhi High Court. Similar submission is made regarding decision of the Uttar Pradesh Advance Ruling. 5.4.2) Submission of the Jurisdictional Officer It is submitted that similarity cannot be drawn between the courses provided by the Maritime Training Institute approved by the Directorate General of Shipping which are exempted vide Circular No. 117/36/2019-GST, dated 11-10-2019 issued by TRU and the course provided by the applicant. In this regard observations of the Appelate Authority for Advance Ruling under GST. Uttar Pradesh in appeal Order No. 07/AAAR/31/05/2023, dated 31-5-2023 may be referred to wherein it has been observed that "the Maritime Training Institutes and their training courses are approved by the Director General of Shippi....
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....ees for obtaining the licenses and ratings specified in Rule 38 of the Aircraft Rules, 1937, and for obtaining aircraft type ratings (hereinafter referred to as "ATRs") thereafter. 5.6 Under Section 5(2) of the Aircraft Act, 1934, the Central Government has been empowered to make Rules in respect of the licensing of persons engaged in the operation of aircrafts, and the manner and conditions of the issue or renewal of any such licenses. In pursuance of the provision of Section 5 of the Aircraft Act, the Aircraft Rules, 1937 have been notified. Findings, Discussion & decision by the Authority- 28. In view of the foregoing it is very clear that the applicant imparts training to the trainees and thus provides ATR extension services. On completion of the said training the applicant issues course completion certificate, which is a pre-requisite document for preferring application before the DGCA, who conducts the examination through an approved examiner and on passing of the said exam the DGCA records the said ATR extension in the CPL of the pilots concerned. Thus the training of the applicant does not result into any qualification and also is not recognized b....
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....s are exigible to GST. 5.4.4) Applicability of decision of other Advance Ruling Authority, Uttar Pradesh in case of M/s. CAE FLIGHT TRAINING (INDIA) PRIVATE LIMITED in Advance Ruling No. UP ADRG 14/2022, decided on Date: 02-12-2022, has answered similar Question. Facts as observed by the Authority are- Para-16.1 We observe that the applicant has claimed that their organization has been approved by the DGCA as a Type Rating Training organization and they are conducting Type Rating Courses for pilots who are already holding CPL(A) as per DGCA approved curriculum. The training of pilots on simulators is just for obtaining the extension of aircraft type ratings on their existing licenses. The applicant does not provide any licence to the pilots as they are not the competent authority. Issuance and granting of commercial pilot licenses falls under the exclusive domain of DGCA. The applicant is only conducting training courses which helps the trainees to increase/accumulate ratings for flying specific aircrafts. Moreover, the trainees will have to undergo skill test when they complete simulator training at the institute. It is based on the results of these tests and ....
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....llowing ruling- 5.4.5) Findings, observations about applicability of these AAR and decision (a) Both these AAR-Both these AAAR-have similar facts, 1) The Applicants in both cases are distinct persons of same Corporate Entity. CAE FLIGHT TRAINING (INDIA) PRIVATE LIMITED. 2) Training is provided to persons already holding Commercial Pilot Licenses. 3) Training is given for extension of Licenses. 4) In both these AAR, the training is given on Simulators. 5) Both the Authorities have answered that "services provided by the Applicant are not exempted under SI. No. 66 (a) of the Notification No, 12/2017-Central Tax. (b) In the case of this Applicant-facts are different. 1) Training is provided to the persons who desire to obtain "Commercial Pilot Licenses" 2) The Flying Training Institute and its curriculum are approved by DGCA. 3) Training is given of Actual Flying of Aircrafts-as approved by the DGCA. Examiners approved by DGCA are authorised to conduct Examination which is necessary for grant of Course Completion Certificate for COMMERCIAL PILOT LICENCSE-AEROPLANE with MULTIENGINE INSTRUMENT RATING (MEIR)....