Service Tax - Commercial coaching and training - institute conducting aircraft - specific type rating training, not covered under exclusion of which issues a certificate recognized by law, nor covered as a vocational training institute - AAR
IN a ruling last week, the AAR ruled that the Certificate of Course Completion issued by CFTI cannot said to be a certificate which is recognized 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.
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