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Valuation (Service Tax) — Security Agency Services — Labour cost and contributions for ESI and EPF not excludible from Service tax

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....Labour cost and contributions for ESI and EPF not excludible from Service tax A representation has been made by Security Agency Association to the Ministry regarding exemption of the amount of wages of security guards and their contribution towards FST and EPF from levy of Service Tax. 2. The matter has been examined by the Ministry. It has been clarified that Service providers who are liabl....

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