https://www.taxtmi.com/caselaws?id=347472 The tribunal ruled in favor of the appellants in a case concerning the inclusion of the employer's contribution towards P.F., E.P.F., and E.S.I. in the gross value for service tax liability calculation. It held that since the contributions were directly deposited by the principal employer into the Central Government account and not received by the appellant, they should not be considered part of the gross value. The tribunal also found that the extended period of limitation was improperly invoked and penalties could not be imposed in the absence of specific statutory requirements. The tribunal set aside the orders and allowed the appeals on 01.08.2017. en-us Tue, 01 Aug 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347472 The tribunal ruled in favor of the appellants in a case concerning the inclusion of the employer's contribution towards P.F., E.P.F., and E.S.I. in the gross value for service tax liability calculation. It held that since the contributions were directly deposited by the principal employer into the Central Government account and not received by the appellant, they should not be considered part of the gross value. The tribunal also found that the extended period of limitation was improperly invoked and penalties could not be imposed in the absence of specific statutory requirements. The tribunal set aside the orders and allowed the appeals on 01.08.2017. Case-Laws Service Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347472