TMI Blog2010 (12) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 - appeal allowed - decided in favor of appellant. - ST/COD/482/2010, ST/S/357/2010, ST/614/2010 - Final Order No. 1228/10 - Dated:- 6-12-2010 - Jyoti Balasundaram, Vice President ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside the demand. The relevant portion of the Tribunal's order is reproduced below:- 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 Understand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cited decision of the Hon'ble Kerala High Court, we are of the view that the service tax in respect of the training and coaching provided by the appellants which for 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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