2010 (2) TMI 292

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..... e conferred by the recognized universities stand excluded from the definition of ‘commercial training or coaching service’ and hence fall outside the ambit of service tax. In view of the submissions made by the learned Chartered Accountant supported by the result sheets of the University of Madras, we are satisfied that the appellants have a prima facie case in their favour – pre deposit waived.

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..... unit of Valliammai Society. The society is a charitable institution. The courses taught by the SRM Arts and Science College include courses in Hotel and Catering Management which are recognized by the University of Madras. The college has an affiliation to the University of Madras and the said University confers degrees and diplomas to successful students passing out from the college. Though thes .....

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