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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Valuation - inclusion of component of EPF, ESI - statutory dues ...

Service Tax

August 5, 2019

Valuation - inclusion of component of EPF, ESI - statutory dues - the appellant has deducted the contributions on behalf of principal employer, that is recipient of the service, for remittance to the competent authority - The contributions made towards PF & ESI is, therefore, not required to be added for the purpose of calculation of the gross amount u/s 67

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