2010 (12) TMI 1150

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..... respect of the training and coaching provided by the appellants which for an essential part of a course or curriculum of a university, leading to issuance of certificate or diploma or degree to the students recognized by law is not justified, even though the same is obtained by the students of the institution run by the appellants through Distance Education Programme - appeal allowed - decided in .....

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..... same assessee wherein the Bench has set aside the demand. The relevant portion of the Tribunal's order is reproduced below:- "4. We have considered the arguments advanced on behalf of the appellants. Their claim that the institution run by them is like a parallel college and that the students are obtaining degrees from the Alagappa University through the Distance Education Programme is .....

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..... tion of India. 5. Following the ratio of the cited decision of the Hon'ble Kerala High Court, we are of the view that the service tax in respect of the training and coaching provided by the appellants which for an essential part of a course or curriculum of a university, leading to issuance of certificate or diploma or degree to the students recognized by law is not justified, even though the .....

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