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2016 (6) TMI 321 - CESTAT MUMBAI

2016 (6) TMI 321 - CESTAT MUMBAI - 2016 (44) S.T.R. 69 (Tri. - 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 & Service Tax, Allahabad [2015 (8) TMI 1138 - CESTAT ALLAHABAD], the amount collected as placement fees from students is not taxable. The impugned order is set aside. - Decided in favou .....

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e sides and perused the records. 3. The issue in the case in hand is regarding 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 confirmed along with interest and penalties have been imposed. It is the case of the appellant that they are Government of Maharashtra aided institute incorporated in the year 1983 and .....

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Technology v. Commissioner of Central Excise & Service Tax, Allahabad 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 the demand of service tax liability is only on the amount collected by the appellant as placement fees. The ratio of the judgment of the Tribunal in the case of Motilal Nehru Nati .....

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