Topic

Manpower Recruitment

2 articlesLatest May 2026
Service Tax Not Applicable on Placement Fees Collected from Students Under 'Manpower Recruitment' Definition : CESTAT Mumbai
|Custom, Excise & Service Tax Tribunal

Service Tax Not Applicable on Placement Fees Collected from Students Under 'Manpower Recruitment' Definition : CESTAT Mumbai

CESTAT Mumbai rules that placement fees charged by educational institutions to students-not employers-do not constitute 'manpower recruitment or supply agency service' under Section 65(105)(k) of the Finance Act, 1994. The decision clarifies that service tax liability arises only when institutions act as intermediaries for employers, shielding academic bodies from retrospective tax demands.

Section 65(68) Finance Act 1994 | Transportation of Goods on Per-Km Basis Not 'Manpower Supply Service' : CESTAT Chandigarh
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Section 65(68) Finance Act 1994 | Transportation of Goods on Per-Km Basis Not 'Manpower Supply Service' : CESTAT Chandigarh

CESTAT Chandigarh rules that transportation of tractors on a per-kilometer basis does not fall under 'Manpower Recruitment or Supply Agency Services' under Section 65(68) of the Finance Act, 1994. The Tribunal set aside the service tax demand and reduced penalties, clarifying the scope of taxable services for logistics providers and transporters.

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