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qazim (software programmer)     22 September 2013

Service tax on commercial pilot training

Delhi High Court released a virdict on a case(WP(C) No. 3513/2012), notices were sent to flying schools and aeronautical maintainance schools, the notice sent to the so called insititute was quashed in the delhi high court, and they were not liable to pay the service tax further more...

Now, I am in a similar situation, my flying school charged me service tax when they received these notices, the initial breakup of the fees never mentioned the service tax amount (when i joined the institute) and during this tenure i paid two installments from the total of four to be paid. My flying school is based in lucknow, the flying school has not paid the service tax to the central excise department yet, they are of an argument that if the central excise asks for the money in future, they will pay the money. Till that time the money will be in the custody of the flying school.


My question is :

How can I claim the money on the basis of the above verdict?

If the money is returned, will I be eligible for an interest over the money?


 4 Replies

Kolla Gangadhar (Practicing Advocate since 1986)     23 September 2013

You find out whether S.L.P. is filed in the Supreme Court  against the Judgement of Delhi High Court, if S.L.P. is not filed the Judgement of the Delhi High Court attained finality, you write to flying club to return Service charge you paid for Pilot training.   contact. Global Legal services, Mobile:9290673693.

qazim (software programmer)     24 September 2013

Thank you Mr. Gangadhar for the reply. Kindly help me how to find whether  S.L.P is filed with the supreme court. I have the case number for the case so argued at the Delhi High Court WP(C) No. 3513/2012 , but no details for supreme court, to add to this, is searched at the courtnic.nic.in website, i was not able to find any cases with this matter.

Rohan Sumungal (na)     06 October 2013

File a letter with your flying school with a copy of the Delhi HC judgment, asking them to act in accordance with current position of the law and to refund the service tax they have collected from you. This is more a strategic step if you know what I mean.

The appeal to the supreme court (whether as regular appeal or by special leave [SLP]) may take some time. Typically 90 days from the date of release of the order by the HC. Ofcourse, the SC may at its own privilege permit appeals to be filed beyond this time limit as well. So you may have a bit of a wait on your hands.

Search - You may search for the appeals on the supreme court's website using the names of the parties involved or the HC petition number. If nothing is showing up right now, it means that nothing has been filed.

Hope this helps.


qazim (software programmer)     08 January 2014

Dear Sir,

               I have received a Reply of an RTI filed with the supreme court, to enquire if any SLP had been filed with this regard. As per the RTI, no slp has been filed by the central excise in the supreme court. also a central excise tribunal judgement dated 02-07-2013, exempts the flying school from payment of service tax, kindly assist if I need any more documents?

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