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Motilal Nehru National Institute of Technology Versus C.C. Ex. & S. Tax, Allahabad

2015 (8) TMI 1138 - CESTAT ALLAHABAD

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 this service is a client who receives services in the nature of recruitment .....

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e 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. Thakur, Technical Member, JJ. For the Petitioner : None For the Respondent : Shri .....

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ency) 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 services provided by the appellant to its students clearly fall outside the purvie .....

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mut 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 educational institutions like IITs and IIMs fall within the definition of Ma .....

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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 contention of the appellant that only an employer or prospective employer could be t .....

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