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2013 (3) TMI 37 - AT - Service TaxPlacement services - Manpower Recruitment and Supply Agency Services - period from 1-5-2006 to 30-9-2009 - held that:- Prima facie, the institute was facilitating campus recruitment of its students by various companies from year to year and collecting charges/fees from such companies as a consideration for the same. Prima facie, this transaction squarely fell within the ambit of the definition of “Manpower Recruitment or Supply Agency’ as amended w.e.f. 1-5-2006. - stay granted partly. Decision in the matter of COMMISSIONER OF SERVICE TAX, BANGALORE Versus M/s INDIAN INSTITUTE OF MANAGEMENT, BANGALORE [2011 (3) TMI 410 - CESTAT, BANGALORE] distinguished.
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