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Valuation (Service Tax) — Security Agency Services — Labour cost and contributions for ESI and EPF not excludible from Service tax - Dated 13-10-2005 - Service Tax
Published on: Oct 13, 2005
Commissioner of Central Excise, Madurai-2, Trade Notice No. 77/2005- STU, dated 13-10-2005 Valuation (Service Tax) - Security Agency Services - Labour cost and contributions for ESI and EPF not excludible from Service tax A representation has been made by Security Agency Association to the Ministry regarding exemption of the amount of wages of security guards and their contribution towards FST and EPF from levy of Service Tax. 2. The matter has been examined by the Ministry. It has been clarified that Service providers who are liable to pay service tax are entitled to avail the credit of duty of tax paid under the CENVAT credit scheme on input goods and input services and utilize the said credit of payment of service tax. Service tax is lev ....... - .......