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    <title>Service Tax on ESI and PF Reiumbursement to manpower agency under RCM</title>
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    <description>Reimbursable statutory payroll contributions billed separately by a manpower supplier are includible in the gross amount charged for taxable services; the amended definition treats reimbursable expenditure as part of taxable consideration, so ESI and PF reimbursements are not excluded from service tax liability under the reverse charge mechanism, and recipients must consider the relevant service period when applying the amended provision.</description>
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      <description>Reimbursable statutory payroll contributions billed separately by a manpower supplier are includible in the gross amount charged for taxable services; the amended definition treats reimbursable expenditure as part of taxable consideration, so ESI and PF reimbursements are not excluded from service tax liability under the reverse charge mechanism, and recipients must consider the relevant service period when applying the amended provision.</description>
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