2014 (3) TMI 1092 - AT - Service Tax

Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - the appeals are covered against the appellants/assessees and in favour of Revenue, vide the final order of this Tribunal in M/s. Neelav Jaiswal & Brothers v. CCE, Allahabad 2013 (8) TMI 147 - CESTAT NEW DELHI - appeal dismissed for reasons alike as recorded in the judgment in Neelav Jaiswal & Brothers.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed appeals by several assessees in 2012, as the issues were covered against them in a previous judgment. The appeals were seeking early disposal but were dismissed in favor of Revenue. The decision was based on the judgment in M/s. Neelav Jaiswal & Brothers v. CCE Allahabad.