No Service Tax on Student Placement Fees Without Employer-Client Relationship

Jamnalal Bajaj Institute of Management Studies Vs Commissioner of CGST (CESTAT Mumbai) The Customs, Excise and Service Tax Appellate Tribunal allowed the appeal filed against the Order-in-Appeal dated 27.03.2017, which had held the appellant liable to service tax under the category of “Manpower Recruitment or Supply Agency Service” in relation to placement fees collected from students during the period 2006-07 to 2007-08. The dispute arose from a show cause notice dated 28.08.2009 proposing service tax demand of Rs. 5,33,539 along with interest and penalties under Section 65(105)(k) of the...