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TMI Blog2016 (5) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner : Shri S. B. Shukla, Adv. For the Respondent : Shri Kamal Duggal, Asstt.Commr. (D.R.) ORDER PER MR. B.RAVICHANDRAN : This appeal is against order dated 08.05.2015 of Commissioner (Appeals), Allahabad. Appellants are engaged in providing taxable services like, man power supply service etc. Proceedings were initiated against them for short payment of service tax in respect of services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regional Provident Fund Commissioner. No amount is retained by the appellant. It is not a wage or salary and as such not a consideration for service rendered ; (b) The bonus payments are incentives for workers. It is not a fixed amount and as such cannot be added to the taxable consideration ; (c) The Hon'ble High Court of Delhi in the case of Intercontinental Consultants and Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax. Hence, the demand for extended period is not sustainable. 3. The ld.A.R. for the Revenue, reiterated the findings of the lower Appellate Authority. 4. We have heard both the sides and examined appeal records. The short point for decision is the correctness of inclusion of PF amount and bonus in the gross consideration for service tax purpose. We find that the ld.Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o consideration for such taxable service provided by the appellant had remitted to the appellant not only the amount agreed to between the parties for remunerating the personnel so deployed but also the amount of provident fund payable by the appellant to Provident Fund authorities, in terms of the appellants statutory obligation. Both these amounts therefore constitute the gross amount charged b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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