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2018 (2) TMI 398

Head Note / Extract:
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 Recruitment or Supply Agency Service - Held that: - The definition of 'Manpower Recruitment and Supply Services' during the relevant period used the words 'commercial concern' which was amended with effect from 1-5-2006. The disputed period is from 16-6-2005 to 30-9-2005 - The words 'commercial concern' in the definition was substituted by the words 'any person' only with effect from 1-5-2006. The period involved being prior to 1-5-2006 the appellant succeeds on this ground.

Appeal allowed - decided in favor of appellant.


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