Rajiv Sahai Endlaw, J.

1. The petition impugns,

(i) the Instruction No.137/132/2010-ST dated 11.05.2011 of the respondent no.2 Central Board of Excise & Customs (CBEC) to the effect that Flying Training Institutes providing training for obtaining Commercial Pilot Licence (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Maintenance Engineering Licence (BAMEL) come in the category of coaching centres as laid down in Section 65(27) of the Finance Act, 1994 and therefore assessable to service tax; and,

(ii) the show cause notice dated 30.03.2012 issued by the respondent no.4 The Additional Commissioner of Service Tax to the petitioner.

2. Notice of the petition was issued and counter affidavits have been filed by the respondent no.2 CBEC and the respondent no.5 Directorate General of Civil Aviation (DGCA). Vide interim order dated 01.10.2012, the decision in the adjudication proceedings pursuant to the show cause notice aforesaid was directed to abide by the orders in this petition.

3. It is inter alia the case of the petitioner:

(i) that the petitioner is an Aircraft Maintenance Engineering Training School approved by the DGCA for providing Aircraft