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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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