https://www.taxtmi.com/circulars?id=621 Service tax on security agency services is levied on the gross amount received as consideration, which includes total labour cost and the employer's contributions to ESI and EPF; CENVAT credit on inputs and input services remains available but does not alter that these labour-related costs form part of the taxable value, reflecting service tax's nature as a consumption tax whose burden rests on the consumer. en-us Thu, 13 Oct 2005 00:00:00 +0530 Mon, 09 Jan 2012 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=621 Service tax on security agency services is levied on the gross amount received as consideration, which includes total labour cost and the employer's contributions to ESI and EPF; CENVAT credit on inputs and input services remains available but does not alter that these labour-related costs form part of the taxable value, reflecting service tax's nature as a consumption tax whose burden rests on the consumer. Circulars Service Tax Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=621