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2014 (1) TMI 1418 - CESTAT BANGALORECollection of fees - Manpower Recruitment Services - nature of amount collected from students for placement scheme / employment - Held that:- To attract Service Tax under the category of ‘Manpower Recruitment or Supply Agency’, the services should be rendered to a client. Prima facie, these students cannot be treated as clients to whom services of recruitment and supply are being rendered. In view of the above, there shall be waiver of pre-deposit of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal - Stay granted.
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