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

Case Law Details

Case Name
M/S Cae Flight Training (I) Pvt Ltd (Authority for Advance Rulings)
Date of Judgement/Order
Only available for paid members
Advertisement 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 be...
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