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M/s. Thanjai Study Centre Versus CCE, Trichy

2015 (9) TMI 474 - CESTAT CHENNAI

Commercial coaching and training - parallel college - appellant contended that coaching is offered as per the University Curriculum and the students appear for examination and the degrees are awarded by the respective Universities - both curriculum and fees are decided by the university as per the agreement. - Charges are collected by appellant. - Held that:- Respectfully following the decision of the Hon’ble Kerala High Court in the case of Malappuram Distt. Parallel Colleges Association Vs. Un .....

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der 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 adjudicating authority has confirmed the demand of service tax under commercial coaching and training under Section. 73(2) of Finan .....

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. They have no direct role and is controlled by the universities. Accordingly, both curriculum and fees are decided by the university as per the agreement. He submits that this issue has already been settled by various orders of the Tribunal. One of such order is reported in 2010-TIOL-1753-CESTAT-MAD in the case of JMC Educational Charitable Trust Vs CCE Trichy and also in the case of Trichy Institute of Management Studies (P) Ltd. Vs CCE Trichy 2011-TIOL-789-CESTAT-MAD and Trichy Institute of M .....

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e 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 .....

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ion of India - 2006-TIOL-35-HC-KERALA-ST has held that the provisions of Finance Act, 1994 authorising 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 while simultaneously provided exemption to regular affiliated college allowing students therein to study free of tax, is .....

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llows :- 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 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 H .....

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