2016 (6) TMI 1238

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....o. 1027 of 2010 dated 23-9-2010 passed 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 Coll....

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....s enrolled? (iii)     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,....