2024 (8) TMI 784

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h interest and penalty has been upheld. The appellant provided training and prepared students for examination conducted by the Director General of Civil Aviation for aircraft maintenance engineering license. After completion of the training, the appellant issued certificates to the students. 2. Two show cause notices dated 07.03.2014 and 20.03.2015 were issued to the appellant alleged calling upon the appellant to pay service tax on the fee receipt and job training. The appellant filed a reply to the show cause notice, but by order dated 08.06.2015, the Assistant Commissioner confirmed the demand of service tax. 3. Before the Assistant Commissioner, the appellant placed reliance upon the decision of the Delhi High Court in Indian Inst....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the AAR is binding only to the parties involved in that ruling. But when the facts involved are similar and the question for decision is identical, due to consideration needs to be given to the said ruling especially considering the fact the AAR is presided by a Retired Judge of the hon'ble apex court and the other members of the authority are erstwhile members of the Central Board of Excise & Customs and Central Board of Direct Taxes. Thus the status of AAR is higher than that of this Tribunal and therefore, I cannot ignore the ruling by the AAR in a case where the facts are similar/identical and the questions of law are identical. 8.6 The judgment of the Hon'ble Tribunal on identical issue in the case of M/s Institute....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., which was assessed to service tax under the same taxable category is in respect of a study centre for providing a course of instruction for B. Tech (AME) and other courses, on behalf of Janaardan Rai Nagar Rajasthan Vidapeeth, Udaipur, Rajasthan, a deemed University. Engineering and other degrees are awarded by the said University and the appellant functions as a study centre for that University. For this providing this service, the appellant collected fees. Neither the show cause notice nor the preliminary and appellate orders compute the tax liability in respect of the two activities which were assessed to the liability to service tax separately. 3. The Delhi High Court in Indian Institute of Aircraft Engineering v. Union of In....