CAE Simulation Training Private Limited Vs Commissioner, Central Tax
Date: October 8, 2025
Subject Matter
Supply of education and training services to commercial pilots, in accordance with the approved training curriculum. Matter Remanded to AAR.
Summary
The petitioner, M/s. CAE Simulation Training Private Limited (an Approved Training Organisation - ATO), provides training to commercial pilots for the extension of Aircraft Type Ratings (ATRs) on their existing licenses, as per the curriculum approve…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Atul Gupta, learned counsel for the petitioner, Sri Anoop Trivedi, learned Additional Advocate General appearing for State along with Sri Arvind Kumar Mishra, learned Standing Counsel and Sri Parv Agarwal, learned counsel for respondent nos. 1 and 4. 2. Petitioner, CAE Simulation Training Private Limited is a joint venture betwee…