https://www.taxtmi.com/caselaws?id=251359 The HC held that parallel colleges preparing students for university examinations are not liable to pay Service Tax under Sections 65(26), 65(27), and 65(105)(zzc) of the Finance Act, 1994, as they do not issue certificates or degrees directly but merely prepare students for recognized qualifications. The Court found no intelligible differentia between parallel and regular colleges to justify taxing only the former, as both serve a homogeneous class of students. The distinction in the statute was deemed unrelated to curriculum or infrastructure. The ruling applies specifically to the petitioning parallel colleges and does not declare the relevant provisions unconstitutional for all educational or coaching institutions. The decision was against the revenue. en-us Thu, 25 Jul 2013 00:00:00 +0530 Thu, 31 Jul 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251359 The HC held that parallel colleges preparing students for university examinations are not liable to pay Service Tax under Sections 65(26), 65(27), and 65(105)(zzc) of the Finance Act, 1994, as they do not issue certificates or degrees directly but merely prepare students for recognized qualifications. The Court found no intelligible differentia between parallel and regular colleges to justify taxing only the former, as both serve a homogeneous class of students. The distinction in the statute was deemed unrelated to curriculum or infrastructure. The ruling applies specifically to the petitioning parallel colleges and does not declare the relevant provisions unconstitutional for all educational or coaching institutions. The decision was against the revenue. Case-Laws Service Tax Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251359