https://www.taxtmi.com/caselaws?id=357788 The Tribunal allowed the appeal, setting aside the Order-in-Original that confirmed the demand for service tax, penalty under Section 78, and additional penalty under Section 76. The Tribunal held that PF and ESI contributions are statutory and deductible under the Finance Act, following the High Court's clarification on abatement for statutory levies. The decision emphasized the interpretation of statutory contributions like EPF and ESI in relation to service tax liability for security agency services, ultimately ruling in favor of the appellant and granting consequential benefits. en-us Mon, 19 Feb 2018 00:00:00 +0530 Fri, 30 Mar 2018 08:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357788 The Tribunal allowed the appeal, setting aside the Order-in-Original that confirmed the demand for service tax, penalty under Section 78, and additional penalty under Section 76. The Tribunal held that PF and ESI contributions are statutory and deductible under the Finance Act, following the High Court's clarification on abatement for statutory levies. The decision emphasized the interpretation of statutory contributions like EPF and ESI in relation to service tax liability for security agency services, ultimately ruling in favor of the appellant and granting consequential benefits. Case-Laws Service Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357788