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TMI Blog2015 (8) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... employer or prospective employer and the consideration for this service must flow from such employer to the provider of the service.The placement facilitation provided by educational institutions whereunder the placement charges are collected from students and not from an employer or a prospective employer, do not on a fair and reasonable interpretation of the taxable service as defined in the Act, fall outside the purview of either the definitional or enumerative provision of the Act. - The concurrent conclusions to the contrary recorded by the primary or lower appellate authorities are fundamentally misconceived, invite invalidation and are accordingly quashed. - Decided in favour of assessee. - Service Tax Appeal No.1061 of 2010 - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontentions of the appellant, the Deputy Commissioner , Central Excise, Allahabad vide the adjudication order dated 16.9.2008 held that service tax on manpower recruitment or supply agency covers the entire gamut of services provided by a manpower recruitment or supply agency to a client, from the initial stage of selecting and identifying manpower required for any prospective employment. The prospective candidate for employment is therefore a client for the purpose of service tax, concluded the primary authority. This Deputy Commissioner also referred to a Board Circular;No.96/7/2007-ST dated 23.8.2007 which clarified that educational institutions like IITs and IIMs fall within the definition of Manpower Recruitment or Supply Agency and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) as any commercial concern/any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply or manpower, temporarily or otherwise, to a client. Section 65(105)(k) states that this service is a service provided or to be provided to any person , by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner. 6. From the definition and the enumeration of this activity as a taxable service, it is clear that what is taxable is the rendition of any service towards recruitment or supply or manpower, temporarily or otherwise to a client. The recipient of this service is a client who receives services in the nature of recrui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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