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    <title>2005 (8) TMI 2 - Kerala High Court</title>
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    <description>The High Court allowed the writ petition, quashing the notice demanding registration and service tax from a charitable society operating a parallel college providing coaching for university examinations and computer courses. The court held that as the courses offered were essential for certification exams conducted by a recognized agency, the society was exempt from service tax under the Finance Act, 1994, based on previous judgments establishing exemptions for educational institutions offering courses necessary for obtaining degrees or certificates from legally recognized bodies.</description>
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