2010 (2) TMI 292

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..... or coaching service’ and hence fall outside the ambit of service tax. In view of the submissions made by the learned Chartered Accountant supported by the result sheets of the University of Madras, we are satisfied that the appellants have a prima facie case in their favour – pre deposit waived. - ST/566/2009 - 90/20 - Dated:- 22-2-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chitta .....

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..... ciety is a charitable institution. The courses taught by the SRM Arts and Science College include courses in Hotel and Catering Management which are recognized by the University of Madras. The college has an affiliation to the University of Madras and the said University confers degrees and diplomas to successful students passing out from the college. Though these facts were presented before the a .....

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