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TMI Blog2010 (9) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... es and no discrimination should be made between students attending the regular colleges and students attending the institution run by the appellants, as both categories of students obtain similar degrees from the University -As per the decision of the Hon’ble Kerala High Court in the case of Malappuram District Parallel College Association v. Union of India [2005 -TMI - 77410 - High Court of Keral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, he states that their institution is like a parallel college where students, who are not able to go to regular colleges, either because they do not have sufficient money or because they do not have sufficient time to attend regular courses, come to their coaching centre and benefit from attending the classes for obtaining University Diploma/Degree. He pleads that since the regular colleges are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. He also cites the decision of the Hon ble Kerala High Court in the case of Malappuram District Parallel College Association v. Union of India [2006] 3 STT 90 in support of his contention. 3. Heard the learned SDR who supports the impugned order. 4. We have considered the arguments advanced on behalf of the appellants. Their claim that the institution run by them is like a parallel colleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... students therein to study free of tax, is patently discriminatory and violative of Article 14 of the Constitution of India. 5. Following the ratio of the cited decision of the Hon ble Kerala High Court, we are of the view that the levy of Service Tax in respect of the training and coaching provided by the appellants which form an essential part of a course or curriculum of a University, leadin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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