2005 (9) TMI 657

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....he Appellant. Shri P.K. Rai, DR, for the Respondent. ORDER [Order per : Justice R.K. Abichandani, President]. - The appellant has challenged the order of the Commissioner (Appeals) by which demand of Rs. 1,12,856/- made under Section 73 of Chapter-V of Finance Act, 1994, was confirmed along with imposition of penalty and payment of interest. 2. There is no dispute about the fact t....

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.... to whom services have been provided, as bulk of the charges represent salary to their employees, ESI, EPF, Income-tax deducted at source, payment made towards professional tax, labour welfare funds and other non-statutory charges such as bonus, leave, uniform and other expenses." It was held that "no abatement in respect of such levies was admissible for the purpose of computation of service tax ....