https://www.taxtmi.com/caselaws?id=211428 EPF and ESI contributions paid by the principal employer were treated as outside the taxable value of manpower supply service because the liability to make those payments rested with the principal employer and not as consideration received by the service provider. The appellants' charging of service tax on the gross manpower supply amount did not justify adding those statutory contributions to the assessable value at the interim stage. On that basis, a strong prima facie case was found for interim relief, and waiver of dues with stay of recovery was granted pending the appeals. en-us Fri, 19 Aug 2011 00:00:00 +0530 Tue, 13 Mar 2012 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211428 EPF and ESI contributions paid by the principal employer were treated as outside the taxable value of manpower supply service because the liability to make those payments rested with the principal employer and not as consideration received by the service provider. The appellants' charging of service tax on the gross manpower supply amount did not justify adding those statutory contributions to the assessable value at the interim stage. On that basis, a strong prima facie case was found for interim relief, and waiver of dues with stay of recovery was granted pending the appeals. Case-Laws Service Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211428