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2017 (5) TMI 1298 - AT - Service TaxPure agent - taxability - inclusion of Provident Fund - Bonus - case of appellant is that as the amount of Provident Fund & Bonus are the liability of the principal employer and they have received the same as pure agent and passed on the same to the workers, they are not liable to Service tax on the same - Held that: - the appellant had paid the due taxes and also filed the returns from time to time and as such there is no suppression etc. on their part - As the appellant is not contesting the demand of Service tax, the appellant is entitled to cum-tax benefit for calculation of Service tax - matter remanded back to the Adjudicating Authority who shall recalculate the tax payable on cum-tax basis - penalties imposed u/s 77 and 78 set aside - appeal allowed by way of remand.
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