BOMBAY FLYING CLUB Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THIS appeal and stay application are directed against Order -in -Original No. 20 -23/ST -II/WLH/2011 dated 30 -11 -2011 passed by the Commissioner of Service Tax, Mumbai -II.

(2.) The stay application is taken up for consideration. The appellant, M/s. The Bombay Flying Club, Santacruz, Mumbai, (BFC in short) is engaged in providing training in Aircraft Maintenance Engineering. They also undertake maintenance and repair of air -crafts owned by their members. The department was of the view that the services provided by the appellant falls under the taxable service category of "Commercial Coaching or Training Services" and "Management, maintenance and repair services". Accordingly four show cause notices were issued to the appellant for the period from October, 2003 to 2010 -11 as detailed below demanding service tax.

(3.) THE ld. Additional Commissioner (AR) appearing for Revenue, on the other hand strongly, opposes the prayer made by the appellant, on the following grounds.