No Service Tax on degree Courses approved by IGNOU

M/s. Rosalinds Mediretta Institutional Foundation Vs. CST (CESTAT Delhi)

Post 2008, the appellants discontinued the course in collaboration with the Thames Valley University, UK. They have started a 3 year course of BA (Hons) in International Hospitality Administration approved by IGNOU, leading to an award of degree by IGNOU, which is, admittedly, a recognized open university under UGC Act. It is common knowledge that when institutes are running approved courses, affiliated to recognized universities, the deg

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