TMI Blog2011 (9) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax in respect of the training and coaching provided by the appellants, leading to issuance of certificate or diploma or degree to the students is not justified - Hence impugned order is set aside and appeal is allowed. - ST/COD/422/10, ST/S/295/10 & ST/514/10 - - - Dated:- 7-9-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Appearance : Shri Rajendra Kumar, C.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed herein above and the Tribunal has held as follows :- "4. We have considered the arguments advanced on behalf of the appellants. Their claim that the institution run by them is like a parallel college and that the students are obtaining degrees from the Alagappa University through the Distance Education Programme is supported by the Memorandum of Understanding submitted by them. We have peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt, which has been followed by the Tribunal in the case of JMC Educational Charitable Trust vs. CCE, Trichy vide Final Order No. 1027 dated 23.9.2010, we are of the view that the levy of service tax in respect of the 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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