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    <title>Court Upholds Inclusion of Security Guard Expenses and Salaries in Service Tax u/s 67, Finance Act 1994.</title>
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    <description>Valuation - inclusion of expenses and salaries paid to the Security Guards and the statutory payments like contributions to ESI and EPF in gross value - Vires of Section 67 in Chapter V of the Finance Act, 1994 - The provision is not ultra vires - Petition dismissed.</description>
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