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M/s Laxmi Construction Versus Commissioner of Central Excise, Customs & S. Tax, Allahabad

2016 (5) TMI 193 - CESTAT ALLAHABAD

Inclusion of PF contribution and bonus for man power supplied to the client in the taxable value for discharging service tax - Man power supply service - Held that:- by referring to the decision of Tribunal in the case of M/s Neelav Jaiswal & Brothers Vs. Commr. of Central Excise, Allahabad [2013 (8) TMI 147 - CESTAT NEW DELHI] and also taking the note of the decision of Hon’ble Delhi High Court in the case of Intercontinenntal Consultants and Technocrats Pvt. Ltd. [2012 (12) TMI-150 (Delhi-HC)] .....

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o. A/70118/2015 - Dated:- 18-12-2015 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri S. B. Shukla, Adv. For the Respondent : Shri Kamal Duggal, Asstt.Commr. (D.R.) ORDER PER MR. B.RAVICHANDRAN : This appeal is against order dated 08.05.2015 of Commissioner (Appeals), Allahabad. Appellants are engaged in providing taxable services like, man power supply service etc. Proceedings were initiated against them for short payment of service t .....

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ppellants. Aggrieved by this order, the appellants are before us. 2. The ld.Counsel for the appellants, Shri S. B. Shukla submitted that (a) The Provident Fund consist of contributions made by the employee and his employer. The employer s contribution has been received from M/s Hindalco Industries and fully paid to the Regional Provident Fund Commissioner. No amount is retained by the appellant. It is not a wage or salary and as such not a consideration for service rendered ; (b) The bonus payme .....

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through Finance Act, 2015 to the effect that gross consideration for a taxable service shall include all reimbursable expenditure or cost incurred and charged by the service provider. Though CBEC letter dated 28.02.2015 stated that the Amendment is to give effect to the intention of the legislature that such inclusions are always to be made, such intention alone cannot be ground for giving to the same prior to such amendment ; (e) There is no suppression of fact or intention to evade payment of .....

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