2015 (8) TMI 1138

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....er, JJ. For the Petitioner : None For the Respondent : Shri B.B. Sharma, A.R. ORDER Per Justice G. Raghuram: The appellant is an educational institution imparting courses of instruction in engineering and technology. A show cause notice dated 10.7.2007 was issued alleging that the appellant during 1.5.06 to 31.3.07 received Rs. 9,24,375/- towards charges for facilitating placement o....

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....endition of this service; that appellant cannot also be considered  to be commercial concern; and its activity  is therefore outside the purview of  the taxable service. 3. Rejecting the contentions of the appellant, the Deputy Commissioner , Central Excise, Allahabad  vide the adjudication order dated 16.9.2008 held  that service tax on manpower recruitment or supply a....

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....platform for employers and collect charges from prospective employers, that activity amounts to manpower recruitment or supply agency service. 4. Aggrieved by the primary order, the appellant preferred an appeal which was rejected by the impugned order dated 29.12.2009 recording for equally creative reasons. The ld. Commissioner (Appeals), Allahabad, responding to appellants contention that onl....

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....d in issue in the present appeal is 1.5.06 to 31.3.2007. During this period, manpower recruitment or supply agency service was defined in Section 65 (68) as any commercial concern/any person engaged in providing any service, directly or indirectly, in any manner for recruitment  or supply or manpower, temporarily or otherwise, to a client.  Section 65(105)(k) states that this service is ....