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

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.... of India Ministry of Finance Department of Revenue (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 Dire....

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.... any manner'. The definition of 'manpower recruitment or supply agency', prior to 1.5.2006, was, "any commercial concern engaged in providing 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 However, w.e.f. 1.5.2006, the words "commercial concern" have been replaced by the words "any person". 3.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 requ....