2011 (9) TMI 387

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant Shri Parmod Kumar, Jt.Commr. (A.R) For the Respondent/s Per Jyoti Balasundaram The delay of 92 days in preferring the above appeal is condoned as the delay is attributable to the illness of the Director of the appellant-institute, and the plea of illness is supported by medical certificate. 2. Now, we take up the application for waiver of predeposit. However, we find that i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecision of the Hon'ble Kerala High Court in the cited case of Malappuram Distt. Parallel College Association (supra). It has been held by Hon'ble Kerala High Court in the cited case that the provisions of the Finance Act, 1994 authorizing levy of service tax on parallel colleges are arbitrary and violative of Article 14 of the Constitution of India. It has also been held by the Hon'ble Kerala High....