2014 (11) TMI 830

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....missioner (AR) ORDER Per: S S Kang: 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of service tax of Rs. 1,09,54,803/-, interest and penalties. 3. The demand is confirmed on the ground that the applicant had not paid appropriate service tax in respect of the Manpower Recruitment or Supply Agency service. The applicants are providing manpower to M/s....

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.... of service. However, in respect of the amounts which are gratuity and ex-gratia received and paid to the workers who opted for voluntary requirement is not added to the assessable value for payment of service tax. 5. The applicants also submitted that the demand is time barred as Show Cause Notice is issued on 19.4.2012 demanding service tax for the period 2006-7 to 2009-10 by invoking extende....

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....evy is part of wages which is for welfare of the workers as it is part of wages recovered from the service recipients. Therefore it is to be added to the gross receipt in respect of the taxable service from the service provider. Similarly in respect of ex-gratia, the same is part of the wages received from the service recipient which is to be added to the gross receipt for paying service tax. Henc....