Facilitating campus recruitment of students prima facie, amounts to provision of ‘Manpower Recruitment or Supply Agency’ service

CESTAT, BANGALORE BENCH Indian Institute of Management Versus Commissioner of Service Tax, Bangalore STAY ORDER NO. 873 OF 2012 APPLICATION NO. ST/STAY/969/2011 APPEAL NO. ST/1538/2011 MAY  17, 2012 ORDER P.G. Chacko, Judicial Member This application filed by the appellant seeks waiver and stay in respect of service tax (including education cesses) of Rs. 92,37,339/- demanded from them under the head “Manpower Recruitment and Supply Agency Services” for the period from 1-5-2006 to 30-9-2009, interest thereon and the penalties imposed on the appellant under various...