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    <title>2025 (5) TMI 485 - CESTAT HYDERABAD</title>
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    <description>CESTAT Hyderabad dismissed the appeal regarding service tax liability under Manpower Recruitment or Supply Agency Service. The tribunal held that gross amount charged for services is liable to service tax under section 67 of Finance Act, 1994, without segregating expenses for salaries, PF, and ESI. The court ruled that since the service recipient was concerned with overall service provision regardless of payment bifurcation, salary payments and statutory dues cannot be treated as reimbursable expenditures to be deducted from gross service value.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770213</link>
      <description>CESTAT Hyderabad dismissed the appeal regarding service tax liability under Manpower Recruitment or Supply Agency Service. The tribunal held that gross amount charged for services is liable to service tax under section 67 of Finance Act, 1994, without segregating expenses for salaries, PF, and ESI. The court ruled that since the service recipient was concerned with overall service provision regardless of payment bifurcation, salary payments and statutory dues cannot be treated as reimbursable expenditures to be deducted from gross service value.</description>
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