CAE Flight Training Institute (CFTI) is Liable to Service Tax – Authority for Advance Ruling

Service Tax – institute conducting aircraft-specific type rating training, not covered under exclusion of which issues a certificate recognised by law, nor covered as a vocational training institute: the Certificate of Course Completion issued by CFTI cannot be said to be a certificate which is recognised by law for the time being in force. The fact that such a certificate may be taken into account by the DGCA – approved Examiner for the purpose of evaluating the experience and content of training, will not make it statutory in character. It is incorrect to claim on behalf of CFTI that...