Service Tax liability on institutes like IITs or IIMs charging fee for campus interviews -reg.

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.... (Central Board of Excise and Customs) *** To, Chief Commissioners of Central Excise (All) Chief Commissioners of Customs & Central Excise (All) Commissioners of Central Excise (All) Commissioners of Service Tax (All) Director General of Service Tax, Mumbai Director General Central Excise Intelligence, New Delhi Subject: Service Tax liability on institutes like IITs or IIMs charging fee....

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....oviding any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client." However, w.e.f. 1.5.2006, the words "commercial concern" have been replaced by the words "any person". 3. The issue that requires resolution is whether such educational institutes fall within the definition of 'manpower recruitment or supply agency', and if so ....