Case Law Details
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 a trainee pilot can directly obtain employment after completion of the course. The activity which enables the CPL holder to get the employment is the endorsement on the licence by the DGCA. If a similarity has to be drawn, a motor vehicle driver cannot legally obtain employment as a driver merely after undergoing training in a driving school unless he has obtained a driving licence from the State Transport Authority.
IN THE AUTHORITY FOR ADVANCE RULINGS
CENTRAL EXCISE, CUSTOMS & SERVICE TAX
Ruling No. AAR/ST/ 01/2010 Please become a Premium member. If you are already a Premium member, login here to access the full content.
