Service tax liability on campus recruitment fees pivots on whether an institute qualifies as a commercial manpower supply agency. The circular holds that institutes whose principal activity is non profit education do not qualify as a commercial concern and thus were not manpower recruitment or supply agencies liable to service tax for campus interview fees prior to amendment; after amendment effective 1.5.2006, liability must be determined on a case by case factual assessment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax liability on campus recruitment fees pivots on whether an institute qualifies as a commercial manpower supply agency.
The circular holds that institutes whose principal activity is non profit education do not qualify as a commercial concern and thus were not manpower recruitment or supply agencies liable to service tax for campus interview fees prior to amendment; after amendment effective 1.5.2006, liability must be determined on a case by case factual assessment.
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