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2015 (9) TMI 474 - AT - Service TaxCommercial coaching and training - parallel college - appellant contended that coaching is offered as per the University Curriculum and the students appear for examination and the degrees are awarded by the respective Universities - both curriculum and fees are decided by the university as per the agreement. - Charges are collected by appellant. - Held that:- Respectfully following the decision of the Hon’ble Kerala High Court in the case of Malappuram Distt. Parallel Colleges Association Vs. Union of India [2014 (9) TMI 385 - KERALA HIGH COURT] and [2005 (8) TMI 336 - High Court of Kerala] which has been followed by the Tribunal in various cases, we are of the view that the levy of service tax in respect of training and coaching provided by the appellants which form an essential part of a course or curriculum of a University, leading to issuance of certificate or diploma or degree to the students recognized by law is not justified.
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