https://www.taxtmi.com/circulars?id=736 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. en-us Wed, 01 Nov 2006 00:00:00 +0530 Wed, 04 Jan 2012 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=736 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. Circulars Service Tax Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=736