https://www.taxtmi.com/caselaws?id=77410 The court upheld the constitutional validity of levying service tax on parallel colleges, rejecting the argument that taxing education is against the Constitution. It found that parallel colleges fall under the definition of "commercial training or coaching centers" and are liable for service tax as they do not issue recognized educational qualifications. However, the court ruled that the levy of service tax on parallel colleges, while exempting regular affiliated colleges, is discriminatory and violates Article 14 of the Constitution. The court quashed the proceedings and prohibited the respondents from demanding service tax from parallel colleges in Kerala. en-us Wed, 31 Aug 2005 00:00:00 +0530 Fri, 28 Feb 2014 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77410 The court upheld the constitutional validity of levying service tax on parallel colleges, rejecting the argument that taxing education is against the Constitution. It found that parallel colleges fall under the definition of "commercial training or coaching centers" and are liable for service tax as they do not issue recognized educational qualifications. However, the court ruled that the levy of service tax on parallel colleges, while exempting regular affiliated colleges, is discriminatory and violates Article 14 of the Constitution. The court quashed the proceedings and prohibited the respondents from demanding service tax from parallel colleges in Kerala. Case-Laws Service Tax Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77410