2007 (9) TMI 658

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..... examining the records and hearing both sides, I find that the lower authorities have demanded service tax of ₹ 71,200 in the category of commercial training and coaching centre under section 65(27) of the Finance Act, 1994, for the period July 03-March 05. They have also imposed on the assessee penalties under various provisions of the Finance Act. The appellants are a trust conducting coa .....

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..... r of levy of service tax. However, His Lordship s judgment was not meant to be cited as a precedent by any educational institution outside Kerala, which position is clear from the following clarification made in the judgment :- However, I make it clear that the judgment is rendered on the peculiar facts applicable to parallel colleges in Kerala and this is not to be treated as declaring the s .....

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