2007 (9) TMI 658

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.... Prasanna Kumar For the Respondent : T. C. Rajadas ORDER 1. After examining the records and hearing both sides, I find that the lower authorities have demanded service tax of Rs. 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 p....

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....e State between the 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 ....