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2009 (12) TMI 361 - CESTAT, CHENNAICommercial training or coaching centers – Notification No. 10/03- ST., dated 20-6-03 – Rectification of mistake (ROM) application – appellant contended that the Tribunal ought to have followed the decision of the Hon’ble Kerala High Court in Malappurarn Distt. Parallel College Association v. Union of India [2010 TMI - 77410 - High Court of Kerala] wherein the Hon’ble High Court had observed that charging service tax for service rendered by parallel colleges (commercial training or coaching centres) and simultaneously allowing exemption to regular colleges for the same service was discriminatory and violative of Article 14 of the Constitution. – Held that: - court itself has clarified that this judgment was rendered in the peculiar facts applicable to parallel colleges in Kerala and advised that the same was not to be treated as declaring the Section unconstitutional, in so far as any other category of educational institution or training centre was concerned - What the applicants are seeking now is a different interpretation of the High Court’s judgment and the notification which does not fall within the scope of ROM application. – ROM application rejected
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