https://www.taxtmi.com/caselaws?id=355701 Amounts directly contributed by the principal employer to EPF and ESI, and not received by the service provider, were held outside the taxable value of manpower recruitment agency service, so that component of service tax demand was deleted. Packing and branding work relating to toilet soap was treated, on the facts, as a labour supply arrangement rather than a manufacture-linked activity exempt from service tax; the Tribunal found no basis to interfere with the demand, and that liability was upheld. The appeal thus succeeded only in part, with relief limited to the welfare fund contribution issue. en-us Fri, 22 Dec 2017 00:00:00 +0530 Thu, 18 Apr 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355701 Amounts directly contributed by the principal employer to EPF and ESI, and not received by the service provider, were held outside the taxable value of manpower recruitment agency service, so that component of service tax demand was deleted. Packing and branding work relating to toilet soap was treated, on the facts, as a labour supply arrangement rather than a manufacture-linked activity exempt from service tax; the Tribunal found no basis to interfere with the demand, and that liability was upheld. The appeal thus succeeded only in part, with relief limited to the welfare fund contribution issue. Case-Laws Service Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355701