TMI Blog2011 (2) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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, even though the same is obtained by the students of the institution run by the appellants through Distance Education Programme - Decided in favour of assessee. - ST/COD/423, 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit. 3. The assessees are conducting classes for students enrolled in Distance Education Programme of Alagappa University. The learned CA appearing for the assessees states that the students who take coaching in the classes conducted by the appellants pay separately to the appellants as well as to the University and they appear for the University examination and obtain Diploma/Degree from the Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sity. The only difference is that the students attending the institution run by the appellants are obtaining degree from the University through the Distance Education Programme. He also states that there is a Memorandum of Understanding executed between the Alagappa University and the institution run by the appellants, which recognizes the institution run by the appellants as a Centre for Enrollin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kerala High Court in the cited case that the provisions of the Finance Act, 1994 authorizing levy of service tax on parallel colleges are arbitrary and violative of Article 14 of the Constitution of India. It has also been held by the Hon'ble Kerala High Court that levy of service tax for services rendered by parallel colleges, which indirectly falls on students, but by simultaneously providing e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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