https://www.taxtmi.com/caselaws?id=205434 The Tribunal upheld the Commissioner (Appeals) decision, ruling that the educational institute's facilitation of campus recruitment programs did not qualify as a "Manpower Recruitment Agency" for service tax purposes. Additionally, the Tribunal rejected the Revenue's argument for invoking the extended period for demanding service tax, finding that the institute's actions did not amount to evasion warranting such an extended period. en-us Wed, 30 Mar 2011 00:00:00 +0530 Thu, 01 Sep 2011 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205434 The Tribunal upheld the Commissioner (Appeals) decision, ruling that the educational institute's facilitation of campus recruitment programs did not qualify as a "Manpower Recruitment Agency" for service tax purposes. Additionally, the Tribunal rejected the Revenue's argument for invoking the extended period for demanding service tax, finding that the institute's actions did not amount to evasion warranting such an extended period. Case-Laws Service Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205434