2016 (6) TMI 1238

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....d by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The substantial questions of law raised in the instant appeal are : "(i)     Whether the Hon'ble Tribunal is legal and correct in following the ratio of the Hon'ble Kerala High Court's decision in the case of Malappuram Distt. Parallel Colleges Association v. Union of India [2006 ....

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....Whether the Tribunal has erred in applying the ratio of the decision [Malappuram Distt. Parallel Colleges Association v. Union of India - 2006 (2) S.T.R. 321 (Ker.)], without discussing the facts and its applicability to the instant case which has distinguishable facts?" 3. On this day, when the matter came up for hearing, Mr. M. Santhana Raman, learned Standing Counsel appearing for the app....