9911796707
TMI Blog2018 (8) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 1138 - CESTAT ALLAHABAD] was considering identical issue has held that 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. Demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/77/2010 - Final Order No. A/30738/2018 - Dated:- 5-7-2018 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri G. Shivadas, Advocate for the Appellant Shri Dass Thavanam, Superintend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of manpower recruitment services . Appellant contested the show cause notice on merits stating that they are engaged only in the activity of arranging placements for students who have completed the courses conducted by the Institute of Chartered Financial Analysts of India (ICFAI) and its affiliates under the scheme; a student has an option of not registering under the scheme for securing placement on completion of the course; the application form and the fee collected by ICFAI at the time of enrolment to the course and are later passed on to appellant, the actual activity of providing the placement to the student is done after completion of the course and on limitation that the entire activity was known to the Revenue authorities as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of the appellant and the definition of the taxable service indicates that services rendered to a client are taxable i.e., in supply of manpower. He would submit that amounts received by the appellant were towards the supply of manpower to a client. He relies upon the decision of the Tribunal in the case of Shramik Kalyan Samiti [2017 (6) GSTL 466 (Tri.-Del.)] for the proposition that services in form of placements are services rendered to client. 6. On careful consideration of the submissions made by both sides and on perusal of records, it is noted that the facts are not disputed by both sides i.e., the appellant herein has been charging an amount as placement fees from the willing students enrolled by ICFAI. It is this amount of fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition 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 recruitment of supply of manpower, temporarily or otherwise. The recipient client must thus be an 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
