TaxTMI 
TaxTMI 
2026 (1) TMI 1285
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....he period of dispute is April, 2006 to March, 2011. 2. The brief facts of the case are that the appellants are engaged in providing various training courses, which appear to be falling under the category of 'Commercial Training & Coaching service' (CTCS) under section 65(26) of the Finance Act, 1994. In the course of adjudication, the appellants had, inter alia, submitted that they were conducting courses in aviation under the aegis of Directorate General of Civil Aviation (DGCA) and that they are a non-profit organization registered under the Public Societies Registration Act. They also submitted that in addition to training courses in aviation, the appellant is affiliated to Jawaharlal Technological University Hyderabad (JNTUH) for con....
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....ts for issue of license such as Private Pilot's License (PPL), Commercial Pilot's License (CPL), etc. It was also held by him that appellant has to be treated as commercial training center within the meaning of section 65(27). He has also, inter alia, held that certificates and ratings granted by the appellant cannot be equated to grant of a degree or diploma recognized by law and that there is no direct nexus between the courses conducted and the certificates granted in accordance with recognition by law. Therefore, the activities or services undertaken by the appellant would not fall under the exclusion part of the definition of CTCS and therefore, are taxable. 4. Learned Advocate for the appellant has, inter alia, submitted that....
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....ll as merits. [Diary No.11171/2025]. 6. Heard both sides and perused the records. 7. This matter was heard on 26.06.2025 and the Order was kept reserved, however, in order to get certain factual clarification, the matter was relisted on 08.10.2025 and subsequently on 25.11.2025, wherein, the learned Advocate further reiterated her submissions made on original date. She further clarified that Hon'ble Supreme Court has dismissed the appeal filed by the department in respect of order passed by the Chennai Bench of the Tribunal in the case of Orient Flight School (supra). She has also submitted that the Board has recognized in the context of GST the fact that DGCA is approving certain Flight Training Organizations and those courses would ....
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....t in the case of Indian Institute of Aircraft Engineering Vs UOI [2013 (30 STR 689 (Del)] and judgment of Delhi Bench of the Tribunal in the case of Star Aviation Academy Vs CST, Delhi [2018 (15) GSTL 342 (Tri-Del) and Hindustan Institute of Aeronautics Vs CCE, Bhopal [2014 (36) STR 703 (Tri-Del)], the conclusion drawn by the Coordinate Bench at Para 32.10 & 32.11 was, as under. "32.10 The words 'recognized by law for the time being in force' cannot be construed so as to restrict its' coverage only to Universities and Educational Boards. There can be other statutes which recognize certain degree, diploma, certificate or qualification. The DGCA is a statutory authority exercising powers conferred on it under the Aircraft....
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....by the DGCA: 4.1 Representations have been received regarding the applicability of GST on the DGCA-approved flying training courses conducted by Flying Training Organizations (FTOs) which are approved by the Directorate General of Civil Aviation (DGCA). The same has been examined. 4.2 Under GST Law, vide Sl. No. 66 of the notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, services provided by educational institutions to its students, faculty and staff are exempt from levy of GST. In the above notification, "educational institution" has been defined to mean an institution providing services by way of education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in for....