A division bench of the court comprising justices R Sudhakar and VM Velumani gave the direction on a PIL filed by advocate R Lakshmanan, who said it was unfair to impose service tax on parents who choose to send their children to private coaching classes because the state failed to provide best education.

"The government must provide excellent coaching as it was done in countries such as the United States and United Kingdom or at least give service tax exemption by listing coaching institutes under the negative list of services as per Section 66D of the Finance Act, 1994," he said.

Similarly, he also sought a direction to exempt payments towards life insurance permium from service tax net since people take insurance policies solely for the benefit of their family members and other dependents.

The petitioner stated when the Centre had included betting, gambling and lottery in the negative list of services, it had not provided similar exemption to private educational coaching institutions.

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