2005 (9) TMI 657

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..... r : Justice R.K. Abichandani, President] . - The appellant has challenged the order of the Commissioner (Appeals) by which demand of ₹ 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 that the amount of service tax sought to be recovered includes salary of the s .....

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..... heir 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 liability. It was held that service tax was liable to be paid on the gross billed .....

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