JUDGMENT : The issue raised in these writ petitions are covered in favour of the petitioners in these cases by a Division Bench judgment of the Delhi Court in M/s. Indian Institute of Aircraft Engineering v. Union of India and Others, 2013 SCC OnLine Del 2067, where the Court held as follows:- “27. The reasoning in the impugned Instruction dated 11th May, 2011 that because the qualification awarded by the Institute does not culminate in automatic issuance of license/authorization by the DGCA to certify the repair, maintenance or airworthiness of an aircraft and for which purpose a further examination to be conducted by the DGCA is to be taken, in our view mixes up and confuses, “qualification” with “a license to practice on the basis of that qualification”. An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. Immediate instance can be given of the qualification in the field of law. Though by amendment of the recent years, the right to practice law on the basis of the said qualification has been made subject to clearing /passing a Bar Exam to be held by the Bar Council of India , the same does not make the qualification of law not recognized by law. The recognition accorded by the Act, Rules and CAR supra to the Course Completion Certificate issued by the Institutes as the petitioner cannot be withered away or ignored merely because the same does not automatically allow the holder of such qualification to certify the repair, maintenance or airworthiness of an aircraft and for which authorization a further examination to be conducted by the DGCA has to be passed/cleared. 28. We are therefore of the view that the Instruction aforesaid holding the petitioner to be assessable to Service Tax is contrary to Section 65(27) and the Notification dated 25th April, 2011. Accordingly the said Instruction and the show cause notices given to the petitioner are quashed. The Rule is made absolute and the writ petition is disposed of.” 2. 28. We are therefore of the view that the Instruction aforesaid holding the petitioner to be assessable to Service Tax is contrary to Section 65(27) and the Notification dated 25th April, 2011. Accordingly the said Instruction and the show cause notices given to the petitioner are quashed. The Rule is made absolute and the writ petition is disposed of.” 2. Having perused the judgment of the Division Bench of the Delhi High Court in M/s. Indian Institute of Aircraft Engineering(supra), I am in respectful agreement with the view expressed by the Division Bench of the Delhi High Court. 3. The learned Standing Counsel appearing for the respondent-Department submits that the judgment of the Delhi High Court is under challenge before the Supreme Court and the matter is now pending. 4. However, the learned counsel for the petitioners submitted that, in view of the litigation policy, appeals/Special Leave Petitions filed against identical judgments have been withdrawn where the tax liability is less than Rs.2 Crores. He submits that the tax effect on account of the orders impugned in these writ petitions will not exceed a sum of Rs.2 Crores. This fact is not disputed by the learned Standing counsel appearing for the respondent-Department. In the light of the above, following the view taken by the Delhi High Court in M/s. Indian Institute of Aircraft Engineering(supra), these writ petitions are allowed by quashing Ext.P1 order in W.P.(C.) No.30231 of 2023 and Exts.P1 and P5 orders in W.P.(C.) No.17483 of 2023. If any amount has been recovered from the petitioners under the orders which have been quashed, the same shall be refunded to the petitioners.