Service Tax Valuation Excludes Provident Fund and ESI Contributions for Labor; Demand for Additional Tax Set Aside.

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....Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged service tax qua service rendered by him and the valuation of taxable service could not be anything more or less than the consideration paid for rendering such a service. - Demand set aside.....