https://www.taxtmi.com/caselaws?id=235852 Provident fund contribution received from the service recipient was treated as part of the gross amount charged for manpower recruitment or supply agency service and included in the taxable value under the service tax law. Section 67 of the Finance Act, 1994 valued the service on the money received for the arrangement, and the fact that the amount related to the provider's statutory employee obligations did not exclude it from consideration. On these facts, the contribution formed part of the service consideration, so the tax demand and penalties were sustained. en-us Mon, 22 Jul 2013 00:00:00 +0530 Tue, 09 Sep 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235852 Provident fund contribution received from the service recipient was treated as part of the gross amount charged for manpower recruitment or supply agency service and included in the taxable value under the service tax law. Section 67 of the Finance Act, 1994 valued the service on the money received for the arrangement, and the fact that the amount related to the provider's statutory employee obligations did not exclude it from consideration. On these facts, the contribution formed part of the service consideration, so the tax demand and penalties were sustained. Case-Laws Service Tax Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235852