2016 (6) TMI 1331

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....r>Mr. S. Manikumar and Mr. D.Krishnakumar, JJ. For appellant : Mr.M.Santhana Raman For respondent : Ms.Cyndiya Crishnan for R.1 For R.2 - Tribunal JUDGMENT This Appeal has been filed against the Final Order No.286 of 2011 dated 7/2/2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench, Chennai. 2. The substantial questions of law raised in th....

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....they also collected another part amount for the TIMS directly from the students at the rates prescribed by the University and this amount was meant for conducting classes for the students enrolled? (iii). Whether the Tribunal has erred in applying the ratio of the decision [Malappuram Distt. Parallel Colleges Association Vs. Union of India [2006 (2) STR 321 (Ker.)], without discussing the facts....