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2016 (5) TMI 193 - CESTAT ALLAHABAD

2016 (5) TMI 193 - CESTAT ALLAHABAD - 2016 (42) S.T.R. 561 (Tri. - All.) - 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 Intercontin .....

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- Decided against the appellant - S.T. Appeal No.52795/15 - Final Order No. 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 .....

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n of tax liability on cum-duty basis and setting aside the penalty on the appellants. 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 .....

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e ; (d) the Amendment has been made in Section 67 of the Finance Act, 1994 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 amendm .....

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ties imposed on the appellants invoking provisions of Section 80 of the Finance Act, 1994. 5. We find that similar issue came up for consideration by the Tribunal in the case of M/s Neelav Jaiswal & Brothers Vs. Commr. of Central Excise, Allahabad : 2014 (34) STR 225 (Tri.-Del.). The Tribunal also took note of the decision of the Hon ble Delhi High Court in the case of Intercontinenntal Consultants and Technocrats Pvt. Ltd. (supra). It was held 7. It is admitted that the liability to remit P .....

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