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P.S. Murugestan Versus Commissioner of Central Excise, Salem

Valuation - includibility - Whether appellant is liable to pay Service Tax under the category of Manpower Recruitment or Supply Agency Service on the reimbursable expenses namely Wages, Bonus, ESI, Provident Fund, etc.? - Held that - the issue is settled in the case of Sangamitra Services Agency v. Commissioner of Central Excise 2007 (7) TMI 33 - CESTAT, CHENNAI , where it was held that such expenses are not includible in arriving at the taxable value - demand set aside. - Scope of Manpower Recr....... + More



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