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 degree on completion of such course are awarded by the universities not by the institute...