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Service Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Placement services - campus recruitment of its students - ...

Service Tax

March 2, 2013

Placement services - campus recruitment of its students - Prima facie, this transaction squarely fell within the ambit of the definition of “Manpower Recruitment or Supply Agency’ - AT

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  1. Collection of fees - nature of amount collected from students for placement scheme / employment - prima facie not taxable as Manpower Recruitment Services - AT

  2. Manpower recruitment and supply agency services - campus placement fees from the willing students enrolled by ICFAI - placement facilitation provided by educational...

  3. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

  4. Manpower recruitment or supply agency services - secondment of employees - appellant has made out a prima facie case - AT

  5. Remuneration received from abroad for sending nurses after training on the ground that it amounts to manpower recruitment and supply service - prima facie it is an...

  6. Manpower Recruitment and Supply Service - Supply of Labour Without Agreement - prima facie case against the assessee - stay granted partly - AT

  7. Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not...

  8. Manpower Recruitment or Supply Agency service - The recipient client must thus be an employer or prospective employer and the consideration for this service must flow...

  9. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

  10. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

 

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