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2018 (2) TMI 1122 - AT - Service TaxManpower and recruitment agency service - demand of service tax of ₹ 6,60,859/- pertaining to EPF and ESI - Held that: - service tax demand cannot be confirmed on the employer’s contributed amount towards P.F., E.P.F. and E.S.I. - demand set aside. Service of packing - job of packing / branding of toilet soap in the factory of M/s. Godrej Consumer Products - demand of service tax - Held that: - it appears that packing cost included in the final product and excise duty was paid by M/s. Godrej. But no duty was paid by the appellant. Appellant is providing the services of packing of soap cake which is essentially a labour supply contract and not a packaging service as contended by the appellant. The appellant has not paid the service tax on the final product - demand upheld. Demand of ₹ 60,728/- pertaining stitching and washing charges which has been received from clients - Held that: - learned Counsel has submitted that she is not contesting this demand. Same is dismissed as not contested. Appeal allowed in part.
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