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2018 (3) TMI 1491 - AT - Service TaxValuation - inclusion of reimbursable expenses - EPF and ESI contribution - whether the appellant is liable to pay service tax on the amount of EPF and ESI contribution which are reimbursed to them in the course of providing security agency services to their clients? - Held that: - the PF and ESI contributions are statutory contributions and/or statutory levy and the same are deductible under the provisions of Section 67 (3) of the Finance Act, 1994 - appeal allowed - decided in favor of appellant.
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