2011 (2) TMI 321

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....athy, JJ. For Appellant : CA Rajendra Kumar, P, For Respondent : Shri A B Niranjan Babu, SDR Per: Jyoti Balasundaram: The applications for condonation of delay of 52 days in preferring the above appeals are allowed as the delay is attributable to the illness of the Director of the institute (this plea is supported by medical certificates). 2. Now we take up the applications for waiv....

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....o are not able to go to regular colleges, either because they do not have sufficient money of because they do not have sufficient time to attend regular courses, come to their coaching centre and benefit from attending the classes for obtaining University Diploma/Degree. He pleads that since the regular colleges are exempted from paying the service tax, the appellants should also be exempted from ....

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....lappuram Distt. Parallel Colleges Association Vs. Union of India - 2006 (2) STR 321 (Ker.) in support of his contention. 3. Heard the learned SDR who supports the impugned order. 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 Univers....

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....lative of Article 14 of the Constitution of India. 5. Following the ratio of the cited decision of the Hon'ble Kerala High Court, which has been followed by the Tribunal in the case of JMC Educational Charitable Trust Vs. CCE, Trichy vide Final Order No. 1027 dated 23.9.2010, we are of the view that the levy of service tax in respect of the training and coaching provided by the appellants which....