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

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..... 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 Director General Central Excise Intelligence, New Delhi Subject: Service .....

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..... , 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 However, w.e.f. 1.5.2006, the words "commercial concern" have been replaced by the words "any person". 3.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 requires resolution is whether such educational institutes fall within the d .....

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..... heir activities (like holding campus interviews), they charge fee. Accordingly, these institutes were not liable to pay service tax prior to 1.5.2006 under the category of "manpower recruitment or supply service". As regards the period after 1.5.2006, decision should be taken after taking into account all material facts on case to case basis. 5. Trade and field formations may be advised accordin .....

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