2010 (9) TMI 509

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..... atapathy, Technical Member - Heard both sides.   2. Shri P. Rajendra Kumar, learned CA appearing for the appellants states that they are a Charitable and Educational Trust, who are conducting classes for students enrolled under the distance education programmes of Alagappa University. He further states that the students who take coaching in the classes conducted by the appellants pay separ .....

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..... leges and students attending the institution run by the appellants, as both categories of students obtain similar degrees from the University. The only difference is that the students attending the institution run by the appellants are obtaining degree from the University through the Distance Education Programme. He also states that there is a Memorandum of Understanding executed between the Alaga .....

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..... e Hon'ble Kerala High Court in the cited case of Malappuram District Parallel College Association (supra). It has been held by Hon'ble Kerala High Court in the cited case that the provisions of the Finance Act, 1994 authorizing levy of Service Tax on parallel colleges are arbitrary and violative of Article 14 of the Constitution of India. It has also been held by the Hon'ble Kerala High Court that .....

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