under the said Act for the purposes of adjudicating the matters relating to Show Cause Notice pertaining to M/s Gudiyas Fashions Private Limited, E-9, Hauz Khas, New Delhi issued, vide, DRI F.No. 50D/41/2004-CI, dated the 17th March, 2006 by the Additional Director General, Directorate of Revenue Intelligence, ‘D’ Block, I.P. Bhawan, 7th Floor, I.P. Estate, New Delhi.
Educational institutes like IITs and IIMs charge a fee from prospective employers like corporate houses / MNCs, who come to these institutes for recruiting candidates through campus interviews. A doubt has arisen as to whether these educational institutes fall in the category of ‘manpower recruitment or supply agency’ and accordingly, whether service tax is leviable on this fee.
