https://www.taxtmi.com/caselaws?id=354977 For the period before 1-5-2006, the taxable entry for Manpower Recruitment and Supply Agency Service applied only to a "commercial concern"; an individual providing manpower did not fall within that wording, so the levy was not attracted for that period. Reimbursable expenses such as wages, bonus, ESI and provident fund were also held outside the taxable value because the Board's circular excluded them and the cited precedent supported that treatment. On both issues, the demand was held unsustainable and consequential relief followed. en-us Thu, 03 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354977 For the period before 1-5-2006, the taxable entry for Manpower Recruitment and Supply Agency Service applied only to a "commercial concern"; an individual providing manpower did not fall within that wording, so the levy was not attracted for that period. Reimbursable expenses such as wages, bonus, ESI and provident fund were also held outside the taxable value because the Board's circular excluded them and the cited precedent supported that treatment. On both issues, the demand was held unsustainable and consequential relief followed. Case-Laws Service Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354977