TMI Blog2008 (7) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... y are not a commercial concern – held that Circular No. 86/4/2006-S.T. is prima facie not applicable to the applicants, as circular issued in context of liability of IITs or IIMs charging fee for campus interviews – stay is granted partly - ST/109/2008 - S/429/2008-WZB/C-I/(CSTB), - Dated:- 23-7-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri S.S. Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, they were also rendering other services, such as management advice, group auditing, guidance on business planning, financial planning and business guidance etc. However, the adjudicating authority has treated that all the services rendered by the applicants as a single service, namely that of a security agency. According to the applicants, the service tax payable on the security agency service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving profit as the primary aim and the principal activity of institutes like IITs or IIMs is to impart education without the objective of making profit and hence these institutes cannot be called as commercial concerns, even if they are charging fees. In other words, the circular is prima facie not applicable to the applicants in this case. 3. Having regard to the submission regarding service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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