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2018 (8) TMI 1337 - AT - Service TaxManpower Recruitment and Supply Agency Service - whether the amounts paid to ESIC and EPF in the course of providing taxable services to the customers under the category of Manpower Recruitment and Supply Agency service be included in the gross taxable value or otherwise? Held that:- This Tribunal in the case of Neelav Jaiswal [2013 (8) TMI 147 - CESTAT NEW DELHI] observed that the amount contributed towards EFP in relation to Manpower Recruitment and Supply Agency service is includible in the taxable value of the services rendered - there is no merit in the appeal - appeal dismissed.
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