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[Reference Code] 010.01/ / 01.07.07 [Issue] Educational institutes such as IITs, IIMs charge a fee from prospective employers like corporate houses / MNCs, who come to the institutes for recruiting candidates through campus interviews. Whether services provided by such institutions in relation to recruitment of manpower are leviable to service tax under 'manpower recruitment or supply agency' service [section 65(105)(k)]? [Comment] 
'Manpower recruitment or supply agency' is defined as "any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client" [section65 (68)]. Educational institutes such as IITs, IIMs, fall within the definition of 'manpower recruitment or supply agency', and service tax is leviable on services provided by such institutions in relation to campus recruitment under section 65(105)(k).
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
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