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    <title>2007 (12) TMI 484 - Supreme Court</title>
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    <description>The appeal was allowed without costs as the High Court set aside the orders of the Employees&#039; State Insurance Court (ESI Court) and itself. The issue revolved around whether service charges collected by a hotel management and distributed among employees constituted &quot;additional reimbursement&quot; or &quot;wages&quot; under the Employees&#039; State Insurance Act, 1948. The High Court held that the charges were not wages as they were not directly paid by customers to employees, in line with the definition of &quot;wages&quot; under Section 2(22) of the Act.</description>
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    <pubDate>Mon, 03 Dec 2007 00:00:00 +0530</pubDate>
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      <title>2007 (12) TMI 484 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=181903</link>
      <description>The appeal was allowed without costs as the High Court set aside the orders of the Employees&#039; State Insurance Court (ESI Court) and itself. The issue revolved around whether service charges collected by a hotel management and distributed among employees constituted &quot;additional reimbursement&quot; or &quot;wages&quot; under the Employees&#039; State Insurance Act, 1948. The High Court held that the charges were not wages as they were not directly paid by customers to employees, in line with the definition of &quot;wages&quot; under Section 2(22) of the Act.</description>
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