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April 2011

(2011) 21 STR 421 (Tri – Chennai) – JMC educational Charitable Trust vs. CCEx., Trichy –

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Distant education programme by an institution analogical to a parallel college is not in the nature of commercial coaching or training service.

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.

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