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of <h1>Service Tax Applies to Manpower Agencies Since 1997; Includes Campus Recruitment by IITs, IIMs as Taxable Services</h1> The applicability of service tax on manpower recruitment or supply agencies, effective from July 7, 1997. It specifies that services related to recruitment or supply of manpower, including pre-recruitment screening and verification, are taxable. Initially, the service receiver was defined as a client until May 15, 2008, when it expanded to any person. The document clarifies that educational institutions like IITs and IIMs are considered manpower recruitment agencies and are subject to service tax for campus recruitment services. Additionally, it explains that manpower supply agencies are liable for service tax, as the employer-employee relationship exists between the agency and the individual, not the service user.
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