https://www.taxtmi.com/caselaws?id=365925 The Tribunal held that the appellant, an educational institution, was not liable for service tax under manpower recruitment services as the charges were part of the fee structure and not specifically for recruitment. Regarding online information services, it was determined that the liability rested with a separate legal entity, not the appellant, and the services were for educational purposes, exempt from taxation. The demand for short-payment of service tax was found unsustainable, and the penalties were waived due to the appellant's genuine belief. The extended period of limitation was deemed unjustified. The appeal was allowed, setting aside the impugned order. en-us Fri, 06 Jul 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365925 The Tribunal held that the appellant, an educational institution, was not liable for service tax under manpower recruitment services as the charges were part of the fee structure and not specifically for recruitment. Regarding online information services, it was determined that the liability rested with a separate legal entity, not the appellant, and the services were for educational purposes, exempt from taxation. The demand for short-payment of service tax was found unsustainable, and the penalties were waived due to the appellant's genuine belief. The extended period of limitation was deemed unjustified. The appeal was allowed, setting aside the impugned order. Case-Laws Service Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365925