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2011 (3) TMI 410 - AT - Service TaxDemand - The institute collects fees from the companies for participation and for recruitment of the candidates separately - Manpower Recruitment Agency - Board vide Circular No. 86/4/2006-ST dated 1.11.2006 has clarified that the institutes like IITs or IIMs were not liable to pay service tax for the period prior to 1.5.2006 - It is undisputed that the definition of 'manpower recruitment or supply agency' prior to 1.5.2006, was indicating "any commercial concern" engaged in providing any service, directly or indirectly, in any manner for recruitment of supply of manpower, temporarily or otherwise, to a client - However with effect from 1.5.2006, the words “commercial concern” have been replaced by the words “any person”. This would indicate that the Government is of the view that prior to 1.5.2006, services rendered by the institutes which are not commercial concern would not fall under the service tax net - Appeal is disposed of
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