https://www.taxtmi.com/forum/issue?id=4316 Whether reimbursements of wages and statutory employer contributions paid by a manpower contractor are included in the taxable value is disputed. One position applies the gross value principle to include wages, EPF and ESI in the taxable amount; an opposing position, supported by a CESTAT decision, treats genuine reimbursements as excluded from taxable consideration if properly incurred and evidenced. The discussion also notes conflicting circulars and the introduction of the reverse charge mechanism for manpower supply services, raising transitional point-of-taxation and withholding issues. en-us Sat, 30 Jun 2012 16:00:59 +0530 Thu, 23 Jan 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4316 Whether reimbursements of wages and statutory employer contributions paid by a manpower contractor are included in the taxable value is disputed. One position applies the gross value principle to include wages, EPF and ESI in the taxable amount; an opposing position, supported by a CESTAT decision, treats genuine reimbursements as excluded from taxable consideration if properly incurred and evidenced. The discussion also notes conflicting circulars and the introduction of the reverse charge mechanism for manpower supply services, raising transitional point-of-taxation and withholding issues. Discussion-Forum Service Tax Sat, 30 Jun 2012 16:00:59 +0530 https://www.taxtmi.com/forum/issue?id=4316