Service Tax Liability Excludes Direct Contributions to PF, EPF, and ESI by Service Receiver M/s HNGIL.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - includibility - P.F., E.P.F. and E.S.I. contribution - the gross value for the computation of service tax liability in the hands of the appellant will not take into consideration the amount of contribution made by the service receiver M/s HNGIL directly into the respective heads of account.....