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TMI Blog2016 (6) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, Allahabad [2015 (8) TMI 1138 - CESTAT ALLAHABAD], the amount collected as placement fees from students is not taxable. The impugned order is set aside. - Decided in favour of appellant with consequential relief - Appeal No. ST/183/2012 - A/87297/16/STB - Dated:- 13-4-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Vikram Mehta, Chartered Accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83 and conduct courses in Masters in Management Studies and Post Graduate Diploma in Business Management recognized by University of Mumbai and Government of Maharashtra respectively. It is also the submission that the amount collected as placement fees from the students is nothing but amount to defray the expenses incurred by the institute for organizing the campus interview, etc. It is the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . During this period, manpower recruitment or supply agency service was defined in Section 65(68) 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. In view of the foregoing and the judicial pronouncement, we set aside the impugned order and allow the appeal with consequential relief, if any. ( Pronounced in Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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