https://www.taxtmi.com/caselaws?id=203834 Service Tax was analysed in the context of training and coaching provided by an institution functioning as a parallel college and recognised as a centre for a university distance education programme. The text states that where the institution acts as an enrolment centre for a recognised course leading to a certificate, diploma or degree, the coaching forms an essential part of the educational process rather than a taxable service. It further notes that taxing such parallel colleges while comparable regular affiliated colleges remain exempt is discriminatory because the burden falls on students and similarly placed institutions are treated differently without justification. On that basis, the tax was considered not justified. en-us Thu, 23 Sep 2010 00:00:00 +0530 Fri, 17 May 2013 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203834 Service Tax was analysed in the context of training and coaching provided by an institution functioning as a parallel college and recognised as a centre for a university distance education programme. The text states that where the institution acts as an enrolment centre for a recognised course leading to a certificate, diploma or degree, the coaching forms an essential part of the educational process rather than a taxable service. It further notes that taxing such parallel colleges while comparable regular affiliated colleges remain exempt is discriminatory because the burden falls on students and similarly placed institutions are treated differently without justification. On that basis, the tax was considered not justified. Case-Laws Service Tax Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203834