2007 (8) TMI 71

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.... of Management Studies (P) Limited. The applications seek waiver of pre-deposit and stay of recovery in terms of the impugned orders as follows: Appellants' name Appeal No. Tax Rs. Penalty Rs. Interest Thanjai Study Centre S/242/06 90,019/- 90,019/- Not quantified Thanjai Study Centre S/40/07 39,645/- Rs. 100/- say Not exceeding Rs. 40438/-Rs.1,000/- Not quantified Trichy Institute....

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....s/institutes have entered into with the University, they are responsible to set up infrastructure and provide faculty for conducting coaching. The institutes/centres collect fees from the students which are shared with the University in different proportions for different courses as per the MOU. Each student pays to the assessee an amount payable directly to the University and another amount payab....

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.... are not different from the regular colleges affiliated to the University which conduct regular coaching in the courses for which the students take the examination conducted by the University. In the regular colleges the entire fee is paid by each student directly to the college. As such institutions have been allowed exemption in terms of Notification No. 10/03-S.T, dated 20-1-2003, the applicant....

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....he findings contained in the impugned order. 4. I have carefully examined the case records and considered the sub missions made by both sides. The institutes in question render the same service as regular colleges affiliated to University or parallel colleges referred to by the Hon'ble High Court of Kerala in the judgment cited. The distinction found by the lower authority to deny the exemption c....