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TMI Blog2013 (11) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... paid in so far as intellectual property service is concerned; and in respect of Manpower Recruitment or Agency Service, service tax was remitted by the petitioner under a different category, of Management and Consultancy service. We do not find a strong prima facie case in so far as intellectual property service is concerned - Assessee directed to make a pre deposit - Partial stay granted. - Appeal No.57773 of 2013 - Stay Order No. 59335/2013 - Dated:- 30-9-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri Rajesh Kumar with Shri Prabhat Kumar, Advocates For the Respondent : Shri S.K. Sinha, A.R. (CDR) with Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: This is assessee s appeal preferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e MAT examination and the certification provided by the petitioner and admit candidates who obtain a MAT score pursuant to the MAT examination on the basis of such scores. There is no material on record to show that the petitioner received any consideration whatsoever from Management institutes for conducting the MAT examination nor whenever the MAT examinees are admitted to the respective management institutes. There is no prority of the contract between Management institutes and the petitioner in relation to conducting of the MAT examination and no consideration received from the institutes. 3. Another component of Business Auxiliary Service allegedly provided by the petitioner also requires consideration. Some of the Management institu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exam at the instance of the institutes or receives any consideration from them for conducting the MAT exams; and secondly, there is no contractual agreement between the petitioner and the institutes which is the basis for the exams to infer provision of a service on behalf of the institutes; and thirdly, no consideration is received by the petitioner from the institutes for having conducted the MAT examinations. From the material on record, there was no evidence to infer that petitioner is conducting MAT examination on behalf of management institutes. It would appear, that the petitioner was independently conducting MAT examinations and in view of wide public acceptance of the quality of the examination process, several management institu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der this head- Club or Association service is Rs.69,47,830/-. 11. In so far as Manpower Recruitment or Agency Service is concerned, the petitioner designs recruitment test for several agencies like Air India, FCI etc. for providing recruitment/ training services. Prospective employees are screened at specially designed tests conducted by the petitioner for the employers and are recommended for recruitment to the recipient agency/institute. The fee received for the employers is considered as the gross value of taxable service received for the service provided. The petitioner in response to the show cause notice had stated that from 1.5.2006 onwards it was remitting service tax but under the head -Management Consultancy service and not und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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