Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax on Campus Placement Fees Levied Only If Directly Linked to Hiring Services : CESTAT Bangalore
CESTAT Bangalore rules that service tax under 'manpower recruitment service' applies solely to fees tied to actual hiring, exempting infrastructure or participation charges. The ruling clarifies the taxability threshold for educational institutions conducting campus placements, impacting compliance for similar entities.