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2018 (11) TMI 981 - CESTAT KOLKATAManpower Recruitment or Supply Agency Service - appellant had received payments during the period after 01.05.2006 towards participation fees as well as recruitment fees for the placement services, but did not pay service tax thereon - Held that:- The CBEC has clarified vide Circular dated 21.08.2003 that levy of service tax on a particular service comes into force on a given date and no tax will be chargeable if the service is rendered before that date. Accordingly, if the service is rendered prior to 01.05.2006, no liability of service tax will fall on the Institute, even if payment is received after this date since it has been clarified by the CBEC in Circular dated 01.11.2006 that IIM cannot be considered as Commercial Concern. For the amounts received after 01.05.2006, which are corelatable to the services rendered by the Institute prior to such date no service tax liability can be fastened on the appellant. Appeal allowed - decided in favor of appellant.
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