2010 (11) TMI 599 - AT - Service Tax

Demand - Re-imbursement of the cost - it is clear that the institute has helped the students finding jobs through the placement process and fees paid by the students are by no stretch of imagination for Manpower Recruitment and Supply of Personnel - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant educational institute regarding fees charged for arranging student placements. The institute's fees were not for manpower recruitment, so the tax demand against them was not legally valid. Pre-deposit requirement waived during the appeal process. (2010 (11) TMI 599 - CESTAT, New Delhi)