TMI Blog2015 (9) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - ST/485 & 486/2011, ST/40232 & 40233/2013 - Final Order No. 41001-41004 / 2015 - Dated:- 24-8-2015 - Hon ble Shri R. Periasami, Technical Member And Hon ble Shri P. K. Choudhary, Judicial Member,JJ. For the Appellant : Shri N. K. Bharath Kumar, CA For the Respondent : Shri L. Paneerselvam, AC (AR) ORDER Per P.K. Choudhary All the four appeals are taken together as the issues are common and identical in nature. 2. The adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. He submits that department has already filed appeal against Tribunal's order in the case of JMC Educational Charitable Trust (supra). He relied the citation of Great Lakes Institute of Management Ltd. Vs CST Chennai - 2013 (32) STR 305 (Tri.-LB). 5. In counter, ld. consultant submits that Tribunal's Larger Bench decision is not applicable to their case and they are not rendering commercial coaching and they are directly under the control of universities. He drew our attention to para 3 of the Tribunal s order in the case of Trichy Institute of Management Studies (P) Ltd. Vs. CCE, Trichy (supra). 6. We have heard both sides and on perusal of the records and also the decisions as cited above, we find that the appellants clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 perused the decision of the Hon'ble Kerala High Court in the cited case of Malappuram Distt. Parallel College Association (supra). It has been held by Hon'ble 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 ( sic) for services rendered by parallel colleges, which indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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