2014 (1) TMI 1418

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.... Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides on the stay petition. 2. The appellant enrolls students who have completed courses conducted by Institute of Chartered Financial Analysts of India (ICFAI) and its affiliates under the "Alchemist Special Placement Scheme". After the course is completed, the students are assured of employment with various companies/firms wi....

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.... 3.2. Learned advocate also relies on the Stay Order of the Tribunal in the case of Motilal Nehru National Institute of Tech. v. CCE, Allahabad reported in [2011 (22) S.T.R. 565 (Tri.-Del.)]. 4. We have carefully considered the submissions from both sides and perused the records. To attract Service Tax under the category of 'Manpower Recruitment or Supply Agency', the services should be....