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2015 (8) TMI 1138 - CESTAT ALLAHABAD

2015 (8) TMI 1138 - CESTAT ALLAHABAD - 2015 (40) S.T.R. 375 (Tri. - Del.) - Demand of service tax - Manpower Recruitment or Supply Agency service - placement charges are collected from students and not from an employer or a prospective employer - Held that:- From the definition and the enumeration of this activity as a taxable service, it is clear that what is taxable is the rendition of any service towards recruitment or supply or manpower, temporarily or otherwise to a client. The recipient of .....

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ble interpretation of the taxable service as defined in the Act, fall outside the purview of either the definitional or enumerative provision of the Act. - The concurrent conclusions to the contrary recorded by the primary or lower appellate authorities are fundamentally misconceived, invite invalidation and are accordingly quashed. - Decided in favour of assessee. - Service Tax Appeal No.1061 of 2010 - Final Order No. 52160/2015 - Dated:- 9-7-2015 - Mr. G. Raghuram, President and Mr. H.K. Thaku .....

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itted the service tax for having provided (Manpower Recruitment or Supply Agency) service, a taxable service. The notice proposed levy of service tax demand of ₹ 1,13,144/-, apart from interest and penalties. 2. In response, the appellant asserted that manpower recruitment or supply agency service is defined as a commercial concern engaged in providing any service, directly or indirectly in any manner, for recruitment or supply of manpower, temporarily or otherwise to a client; that servic .....

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at service tax on manpower recruitment or supply agency covers the entire gamut of services provided by a manpower recruitment or supply agency to a client, from the initial stage of selecting and identifying manpower required for any prospective employment. The prospective candidate for employment is therefore a client for the purpose of service tax, concluded the primary authority. This Deputy Commissioner also referred to a Board Circular;No.96/7/2007-ST dated 23.8.2007 which clarified that e .....

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primary order, the appellant preferred an appeal which was rejected by the impugned order dated 29.12.2009 recording for equally creative reasons. The ld. Commissioner (Appeals), Allahabad, responding to appellants contention that only prospective employers could be termed as a client, in the context of manpower recruitment or supply agency service, observed in para 5.8 of the impugned order that the appellant himself had admitted to be charging students for campus placement ; that the contenti .....

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