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TMI Blog2009 (12) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... Malappurarn Distt. Parallel College Association v. Union of India [2010 TMI - 77410 - High Court of Kerala] wherein the Hon’ble High Court had observed that charging service tax for service rendered by parallel colleges (commercial training or coaching centres) and simultaneously allowing exemption to regular colleges for the same service was discriminatory and violative of Article 14 of the Const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to the applicants, an error apparent arises from Tribunal's Final Order No. 79-81/09 dated 16-1-09 [2009 (14) S.T.R. 786 (Tri.- Chennai)] holding that commercial training or coaching centres, like the assessees, are not eligible to exemption in terms of Notification No. 10/03- ST., dated 20-6-03 and remanding the case for quantifying the liability of the centres after examining their ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them, penalty should have been set aside for the reason that the Tribunal accepted the plea of the assessees that they were under bona fide belief of nonliability to pay service tax. 3. I have heard both sides. I find that the Tribunal has considered the Hon'ble Kerala High Court's judgment in para-7 in its order. The Tribunal held that the court itself has clarified that this judgment was rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court's judgment and the notification which does not fall within the scope of ROM application. The further submission that other grounds raised by the applicants have not been considered by the Tribunal is not tenable in the absence of anything on record to establish that any other pleas were raised during the hearing of the appeal before the Tribunal. The applicants are seeking a review of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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