Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
Facts:
The appellant was conducting classes under the distance education programmes. For these programmes, the students paid separately to university as well as the appellant. Diploma/degree from the university is obtained by the students. The appellant explained that their institution is like a parallel college and students facing troublesome situations can study through these courses. Therefore, the appellant pleaded for exemption as is granted to regular colleges and took support of the Kerala High Court’s verdict in Malappuram Distt. Parallel Colleges Association vs. Union of India (2006) (2 STR 321).
Held:
Since the Kerala High Court had held that provisions of service tax laws for levy of service tax on parallel colleges are ultra virus Article 14 of the Constitution of India, the appeal was allowed.
