https://www.taxtmi.com/caselaws?id=469899 Valuation of manpower recruitment or supply agency services under Section 67 of the Finance Act, 1994 is confined to consideration for the taxable service. Wages, salaries, statutory contributions and allied worker-related expenses reimbursed for deployed labour are treated as amounts outside the assessable value where they are incurred as a pure agent or are analogous to reimbursed outgoings. Service tax liability should therefore be computed after excluding such qualifying wage-related reimbursements from the gross amount received. en-us Wed, 16 Oct 2024 00:00:00 +0530 Wed, 08 Jul 2026 20:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469899 Valuation of manpower recruitment or supply agency services under Section 67 of the Finance Act, 1994 is confined to consideration for the taxable service. Wages, salaries, statutory contributions and allied worker-related expenses reimbursed for deployed labour are treated as amounts outside the assessable value where they are incurred as a pure agent or are analogous to reimbursed outgoings. Service tax liability should therefore be computed after excluding such qualifying wage-related reimbursements from the gross amount received. Case-Laws Service Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469899