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2018 (8) TMI 322 - AT - Service TaxManpower recruitment and supply agency services - campus placement fees from the willing students enrolled by ICFAI - taxability - Held that:- The activity carried out by the appellant is a service of placement to the student, which indicates that appellant is helping the students of ICFAI to get a job - placement is an activity of finding the job for a person who is on the lookout of employment and is service rendered to prospective employee which will not, get covered under the definition of “manpower recruitment and supply agency services”. The Tribunal in the case of Motilal Nehru National Institute of Technology [2015 (8) TMI 1138 - CESTAT ALLAHABAD] was considering identical issue has held that The placement facilitation provided by educational institutions whereunder the placement charges are collected from students and not from an employer or a prospective employer, do not on a fair and reasonable interpretation of the taxable service as defined in the Act, fall outside the purview of either the definitional or enumerative provision of the Act. Demand set aside - appeal allowed - decided in favor of appellant.
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