2018 (11) TMI 981

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....iral Juthani, CAs for the Appellant Shri S.S. Chattopadhayay, Suptd. (AR) for the Respondent. ORDER Per Bench : The present appeal has been filed by the appellant against the Order-in-Original No.12/Commr./ST/Kol/2007-2008 dated 07.11.2007. The facts of the case for consideration of the present appeal are that the appellant periodically conducts Placement Recruitment Programmes in which v....

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....nt services, but did not pay service tax thereon. The department was of the view that the appellant had rendered such services and will be liable for payment of service tax under the category of "Manpower Recruitment or Supply Agency Service" for the receipt of consideration after 01.05.2006. Accordingly, show cause notice was issued which ultimately resulted in the impugned order in which the ser....

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....e been rendered as has been clarified and circulated by CBEC vide Circular No.62/11/2003-ST dated 21.08.2003 (Paragraph 3.2). He submitted that though the circular is issued with reference to the 'Maintenance or Repair Services' the same may be equally applicable to the "Manpower Recruitment or Supply Agency Service". ii) He submitted that a similar issue was decided in favour of the Indian Insti....

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....e Institute for payment of service tax under the category of "Manpower Recruitment or Supply Agency Service". With effect from 01.05.2006, the definition of the service was amended to cover 'Any Person' as against the stipulation that it was applicable only to a 'Commercial Concern'. It is not in dispute that for the services rendered after 01.05.2006, the appellant has been discharging service ta....