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1. GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity...

2. CENVAT Credit - input services - insurance policy - Credit of service tax paid on insurance policy is admissible when the policy covers the employees and family members...

3. Disallowance of ESIC and EPF u/s 37(1) - assessee was not under obligation to discharge the liability under EPF and ESIC in respect of employees of sub-contractors - the...

4. CENVAT credit - input services - insurance services of employees - if the appellants have availed credit on service tax paid in respect of employees of other units, they...

5. Delay in deposit made to the employees Provident fund and ESIC - such sums were not credited by the respective assessee to the employees 'accounts in the relevant fund...

6. Disallowance towards Employees contribution to EPF/ESIC which was deposited belatedly but before the time limit prescribed u/s. 139(1) - Memorandum explaining the...

7. Availment of CENVAT CRedit - Service Tax paid by the insurance company on the group insurance taken by the respondent herein for his employees - credit allowed - AT

8. Addition u/s 43B r.w.s 2(24)(x) - employees contribution towards PF and ESIC - Since the employees’ contribution toward PF was not deposited before due date in terms of...

9. TDS on accumulated balance of EPF u/s 192A - In case of low paid employees not furnishing PAN, TDS will be deducted at 20% instead of MMR as earlier.

10. Disallowance for late payment of employees contribution to ESI and PF - The respective enactment has although provided deterrent to the employer in the form of interest...