https://www.taxtmi.com/caselaws?id=791823 Placement facilitation by an educational institution was held not to fall within Manpower Recruitment or Supply Agency Service where fees were collected from students and not from recruiting employers. The charging provision was read as requiring a client-service provider relationship involving recruitment or supply of manpower, with consideration flowing from the employer or prospective employer. On the facts stated, students were not the clients contemplated by the levy, and the activity was limited to facilitating interaction between students and employers. The circular relied on by the Revenue could not expand the scope of the charging provision, so the demand was treated as unsustainable. en-us Wed, 06 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791823 Placement facilitation by an educational institution was held not to fall within Manpower Recruitment or Supply Agency Service where fees were collected from students and not from recruiting employers. The charging provision was read as requiring a client-service provider relationship involving recruitment or supply of manpower, with consideration flowing from the employer or prospective employer. On the facts stated, students were not the clients contemplated by the levy, and the activity was limited to facilitating interaction between students and employers. The circular relied on by the Revenue could not expand the scope of the charging provision, so the demand was treated as unsustainable. Case-Laws Service Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791823