https://www.taxtmi.com/caselaws?id=790675 Campus recruitment fees are taxable as manpower recruitment or supply agency service only where they represent consideration for recruitment activity; recruitment fee collected from corporates after student selection was held taxable, while participation fee for use of campus facilities and selection participation was not. The extended limitation period was not available because the department already knew the fee structure, prior notices had been issued, and the amounts were recorded in books and audit records, so suppression was not established. Penalty was therefore unsustainable, and the demand was restricted to the normal period with cum-tax benefit. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790675 Campus recruitment fees are taxable as manpower recruitment or supply agency service only where they represent consideration for recruitment activity; recruitment fee collected from corporates after student selection was held taxable, while participation fee for use of campus facilities and selection participation was not. The extended limitation period was not available because the department already knew the fee structure, prior notices had been issued, and the amounts were recorded in books and audit records, so suppression was not established. Penalty was therefore unsustainable, and the demand was restricted to the normal period with cum-tax benefit. Case-Laws Service Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790675