2007 (9) TMI 658

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....pondent : T. C. Rajadas ORDER 1. After examining the records and hearing both sides, I find that the lower authorities have demanded service tax of ₹ 71,200 in the category of "commercial training and coaching centre" under section 65(27) of the Finance Act, 1994, for the period July'03-March'05. They have also imposed on the assessee penalties under various provisions of the Fin....

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....regular colleges and parallel colleges in the matter of levy of service tax. However, His Lordship's judgment was not meant to be cited as a precedent by any educational institution outside Kerala, which position is clear from the following clarification made in the judgment :- "However, I make it clear that the judgment is rendered on the peculiar facts applicable to parallel colleges in K....