TaxTMI 
TaxTMI 
2011 (3) TMI 410
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...., both the appeal filed by the Revenue as well as the Cross Objection filed by the assessee are disposed of by this common order. 2. The facts of the case for consideration are that the respondent herein periodically conducts Campus Recruitment Programme in which various business organizations participate and select the candidates for employment in their organizations. The institute collects fees from the companies for participation and for recruitment of the candidates separately. The Revenue authority is of the view that the activity undertaken by the respondent is covered under "Manpower Recruitment Agency" attracting service tax under the provisions of Finance Act, 1994. It is undisputed that in this case, the entire period is prior ....
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....agency. The adjudicating authority in her order observed that the appellants have registered themselves with the service tax department for "Management Consultancy Service", therefore they should have registered themselves and paid service tax under the category of man power recruitment agency also. This observation is meaningless, because in the definition of management consultant the term commercial concern is not found and whoever renders management consultancy services including institutes like Indian Institute of Management should pay service tax. Regarding demand made for five years under Section 73 of the Finance Act, 1994, it is seen that the show cause notice does not contain any allegati....
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....anizations, even if undertaken at times, merits to be categorized under "Manpower Recruitment Agency", as defined under Section 65 (68) of the Finance Act, 1994. The reference to various dictionary meanings by the Commissioner (Appeals) is not correct, as the expression "Commercial Concern" is defined in the Collection of Statistics Act, 1953 (32 of 1953), an Act of the Parliament. It is well settled that the expression defined in any law will prevail over dictionary meanings. (ii) Indian Institute of Management, Bangalore is an academic institution. However, nothing prevents them to get themselves engaged in activities of commercial concern. Whenever the Institution provides services of the aforesaid nature viz., recr....
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.... IIMs were not liable to pay service tax for the period prior to 1.5.2006. It is the submission that the cross objection filed by the assessee is nothing but in support of the order of the Commissioner (Appeals). 5. On a careful consideration of the submissions made by both sides, we find that the finding of the Commissioner (Appeals) as reproduced in Para 2 above is squarely as per law settled by various judicial fora. It is undisputed that the definition of 'manpower recruitment or supply agency' prior to 1.5.2006, was indicating "any commercial concern" engaged in providing any service, directly or indirectly, in any manner for recruitment of supply of manpower, temporarily or otherwise, to a client. However with effect from 1.5.2006,....