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Sydenham Institute of Management Versus Commissioner of Central Excise

2016 (6) TMI 321 - CESTAT MUMBAI

Taxability - Amount collected as placement fees from students - Held that:- the issue is no more res integra. In view of the judgment of Tribunal in the case of Motilal Nehru National Institute of Technology v. Commissioner of Central Excise & Servic .....

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97/16/STB - Dated:- 13-4-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Vikram Mehta, Chartered Accountant for the appellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for the respondent ORDER Per M. V. Ravi .....

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rding taxability of the amount collected by the appellant from the student as placement fees. Revenue authorities are of the view that the said amount is taxable under Manpower Recruitment and Supply Agency Services. Service tax liability is confirme .....

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a in Business Management recognized by University of Mumbai and Government of Maharashtra respectively. It is also the submission that the amount collected as placement fees from the students is nothing but amount to defray the expenses incurred by t .....

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2015 (40) STR 375 (Tri. Del.) on an identical issue, set aside the demand and held in favour of the assessee. 4. On perusal of the records and the case law cited, we find that the issue is no more res integra. The facts are not much in dispute as th .....

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ph No. 5 and 6 which we respectfully reproduce. 5. The period in issue in the present appeal is 1-5-2006 to 31-3-2007. During this period, manpower recruitment or supply agency service was defined in Section 65(68) as any commercial concern/any perso .....

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by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner. 6. From the definition and the enumeration of this activity as a taxable service, it is clear that what is taxa .....

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