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2018 (8) TMI 1397 - AT - Service TaxManpower recruitment service - whether the appellant, Indian Institute of Technology, Delhi – I, have provided manpower recruitment service in the activity of providing facility for recruitment of their students, wherein they charged some fee for such activity from the students? - Held that:- The appellant is not liable to service tax under manpower recruitment and supply service as they are not a commercial concern nor they have provided any service to a commercial concern - the issue is squarely covered in the appellant’s favor by this Tribunal in the case of Motilal Nehru National Institute of Technology vs. CE & ST, Allahabad [2015 (8) TMI 1138 - CESTAT ALLAHABAD], where it was 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 - Accordingly, this issue is decided in favor of the appellant and against the Revenue. Online information and data base access or retrieval services - services received from abroad - Whether the appellant have received online information and data base access or retrieval services from abroad, whether the same is taxable? - Held that:- The liability of tax arises only if ‘online information and data access or retrieval service’ are received by the recipient located in India “for use in business or commerce” - the OIDA service received by the appellant is not in relation to any business or commerce and accordingly the same is not taxable - further, it is found that such service was received by the appellant as a representative of all the educational institutions and as such also, they are not liable to service tax. Appeal allowed - decided in favor of appellant.
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