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2010 (9) TMI 509 - AT - Service TaxExempted from paying the service tax - The regular colleges are exempted from paying the service tax, the appellants should also be exempted from paying Service Tax being in the nature of parallel colleges and no discrimination should be made between students attending the regular colleges and students attending the institution run by the appellants, as both categories of students obtain similar degrees from the University -As per the decision of the Hon’ble Kerala High Court in the case of Malappuram District Parallel College Association v. Union of India [2005 -TMI - 77410 - High Court of Kerala] - The impugned order is set aside and the appeal is allowed
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