Skill Development not Manpower Supply Service

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..... Skill Development not Manpower Supply Service
By: - CA Akash Phophalia
Service Tax
Dated:- 5-1-2015

Case ILFS Clusters Development Initiative Ltd v/s CCE and ST Noida 2014 (9) TMI 880 - CESTAT NEW DELHI Facts Service tax was demanded on the amount received by the appellant for the implementation of the development programme aimed at training rural BPL youths in areas of textile, .....

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..... leather and pharma industries under the Swarnjayanti Gram Swarojgar yogna of the Ministry of Rural Development. The appellants contended that the service provided by them does not fall under manpower supply service. Held The tribunal held that it is evident that the specific project for skill development for rural youth was designed to equip the unemployed rural youth from BPL category with em .....

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..... ployable skills, which would enable them to either secure a job/placement in the industry or pursue sustainable self employment opportunities. Its objective is to ensure time bound training and capacity building. Thus the aim of the said skill development programme is training, skill development and capacity building to the rural poor to enhance their employment or capacity for self-employment. L .....

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..... ooking to the definition of Manpower Supply Service appellant cannot fall thereunder and consequently they cannot be held to provide the manpower recruitment and supply services. Stay granted. Hope the information will assist you in professional endeavors. CA Akash Phophalia Chartered Accountant (BCOM (HONS), MCOM (FandT), CS, DISA, Certified Indirect Taxation of ICAI) Office No 203, Amrit Ka .....

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