TMI Blog2018 (2) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard Ms Rink Arora and Shri R K Manjhi, learned Counsels for the parties and perused the material available on record. 3. The first issue to be decided in the instant case is demand of service tax of ₹ 6,60,859/- pertaining to EPF and ESI. The appellant is providing manpower recruitment agency services and deposited the said amount to EPF and ESI. The department demanded service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever given by such service receiver to the appellant. Thus, the gross value for the computation of service tax liability in the hands of the appellant will not take into consideration the amount of contribution made by the service receiver M/s HNGIL directly into the respective heads of account. Therefore, in our considered view, service tax demand cannot be confirmed on the employer s contributed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and excise duity is paid on the entire value taking into account the charges incurred by the manufacturers for the package. Therefore, once the Excise duty is paid on the charges, again the service tax cannot be levied. 7. She also relied on the Board Circular F No.B1/6/2005 TRU dated 27.7.2005, where it was mentioned that packing activity which amounts to manufacture within the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 60,728/- pertaining stitching and washing charges which has been received from clients. During the course of arguments, learned Counsel has submitted that she is not contesting this demand. Same is dismissed as not contested. 11. In the result, the appeal filed by the appellant is partially allowed as stated above. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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