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2016 (5) TMI 193 - AT - Service TaxInclusion of PF contribution and bonus for man power supplied to the client in the taxable value for discharging service tax - Man power supply service - Held that:- by referring to the decision of Tribunal in the case of M/s Neelav Jaiswal & Brothers Vs. Commr. of Central Excise, Allahabad [2013 (8) TMI 147 - CESTAT NEW DELHI] and also taking the note of the decision of Hon’ble Delhi High Court in the case of Intercontinenntal Consultants and Technocrats Pvt. Ltd. [2012 (12) TMI-150 (Delhi-HC)] which was again referred by the Hon'ble High Court in the case of H. M. Singh & Co. Vs. Commr. of Customs, Central Excise & Service Tax [2014 (9) TMI 218 - ALLAHABAD HIGH COURT], the bonus amount paid as incentive to the personnel deployed by the appellant is also rightly includable in the total consideration for service tax purposes. These are additional remunerations though not as per prefixed periodicity and quantum. - Decided against the appellant
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