Sports Complex are mainly to individual
players, sports associations, schools, colleges, coaching academy, etc. and
that it also includes charges collected from other Departments
coaching service. Admitted facts are that the applicants are running academy providing training and coaching for consideration to the students for getting admission in engineering
reads as under :
"4.1 It is to also clarify that the coaching being provided by Flying
Training Schools and Aircraft Maintenance Engineering Institutes would ... requisite employment.
6. Therefore, the said institutes/academies would clearly come in
the category of coaching centres as laid out in section
reads as under :
"4.1 It is to also clarify that the coaching being provided by Flying
Training Schools and Aircraft Maintenance Engineering Institutes would ... requisite employment.
6. Therefore, the said institutes/academies would clearly come in
the category of coaching centres as laid out in section
reads as under :
"4.1 It is to also clarify that the coaching being provided by Flying
Training Schools and Aircraft Maintenance Engineering Institutes would ... requisite employment.
6. Therefore, the said institutes/academies would clearly come in
the category of coaching centres as laid out in section
reads as under :
"4.1 It is to also clarify that the coaching being provided by Flying
Training Schools and Aircraft Maintenance Engineering Institutes would ... requisite employment.
6. Therefore, the said institutes/academies would clearly come in
the category of coaching centres as laid out in section
reads as under :
"4.1 It is to also clarify that the coaching being provided by Flying
Training Schools and Aircraft Maintenance Engineering Institutes would ... requisite employment.
6. Therefore, the said institutes/academies would clearly come in
the category of coaching centres as laid out in section
reads as under :
"4.1 It is to also clarify that the coaching being provided by Flying
Training Schools and Aircraft Maintenance Engineering Institutes would ... requisite employment.
6. Therefore, the said institutes/academies would clearly come in
the category of coaching centres as laid out in section
reads as under :
"4.1 It is to also clarify that the coaching being provided by Flying
Training Schools and Aircraft Maintenance Engineering Institutes would ... requisite employment.
6. Therefore, the said institutes/academies would clearly come in
the category of coaching centres as laid out in section
taxable service under the category of 'Commercial
Training And Coaching Services' as defined under section ... demand under Commercial Training
and coaching services in respect of flying training. In the case of Star Aviation
Academy passed by this Tribunal
