2026-VIL-728-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Taxability of participation fee and recruitment fee collected by an educational institute from companies visiting the campus for recruitment - Whether the participation fees and recruitment fees collected by the appellant are liable to service tax under the category of 'Manpower Recruitment or Supply Agency' service - HELD - The amount collected as recruitment fees from the companies visiting the campus for recruitment of the management graduates is leviable to service tax under the category of 'Manpower Recruitment or Supply Agency' service as per the clarification provided in the CBEC Circular. However, the participation fees charged by the appellant from all the corporate houses for using the institute's infrastructure facilities and for the selection process cannot be subjected to service tax under this category, as the participation fees has no direct nexus with the actual recruitment - The demand for the earlier period cannot be sustained by invoking the extended period of limitation, as the Department was aware of the collection of such fees based on the previous show-cause notices issued, and the appellant's records were periodically audited. Therefore, the allegation of suppression of facts is unsustainable - The impugned order is modified to confirm the demand only to the extent of recruitment fees collected with interest for the normal period of limitation. The demand on participation fees is set aside. The appellant was also allowed the benefit of cum-tax value in computing the demand - The appeals are partly allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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