2010 (12) TMI 1150

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...., SDR for the Respondent JUDGEMENT Jyoti Balasundaram:- 1. The application for condonation of delay of 16 days in filing the above appeal is allowed as we are satisfied with the reason for the delay namely, that Mrs. Anita Rabinder who runs the educational trust conducting coaching centres, was under medical treatment and was therefore unable to file the appeal within time. 2. After di....

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....f 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 Court that levy of service tax for services rendere....