Trust Recruiting Students by way of campus selection is liable to Service Tax under category of 'Manpower Recruitment or Supply Agency Service': CESTAT

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has ruled that a trust recruiting students by way of campus selection is liable to service tax under the category of "Manpower Recruitment or Supply Agency Service." This decision clarifies the taxability of such services provided by educational or charitable trusts. The tribunal determined that facilitating campus placements falls within the scope of manpower recruitment, thereby attracting service tax, aligning these activities with commercial service provisions.