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TMI Blog2017 (10) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... urance or PF etc. Presuming that the service provider would have raised only one consolidated figure bill for the entire service of Man-power Supply, the Revenue would not have been able to find out as to what is the break-up of the value of the impugned service. Credit allowed - appeal allowed - decided in favor of appellant. - E/41842/2014, E/42135/2015 & E/40097/2017 - 41426-41428/2017 - Dated:- 27-7-2017 - Smt. Archana Wadhwa, Member (Judicial) For the Appellant - Shri S. Gokaranesan, Adv. For the Respondent - Shri B. Balamurugan, AC (AR) ORDER Per: Archana Wadhwa As per facts on record, appellant is engaged in the manufacture of Tyre Machinery and Tyre Mould falling under Chapter 84 of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of Insurance, PF etc. Revenue has raised no objection at the time of receipt of the service tax on the full value. Otherwise also I find that the issue as to whether ESI, Insurance, PF etc., would form part of the value of the Man-power Supplier Services or not stands decided by Tribunal in number of cases laying down that the same would constitute a part of the Man-power Service . There are various Commissionerate circulars also laying down that the service tax is required to be paid on the value including EPF and ESI contributions. 5. The Commissioner (Appeals) has observed that such decisions of the Tribunal are laid down the law only in respect of the value of the taxable service and while granting credit to the service recipien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nunciated would equally apply to service tax matters. 7. Further, the Revenue's objection that the definition of input service was changed with effect from 01.04.2011 excluding the Insurance Service etc., stands dealt with by the Tribunal in the case of Fiem Industries Ltd Vs Commissioner of Central Excise, Chennai-III reported as 2016 (43) S.T.R. 470 (Tri. -Chennai) , clarifying that such exclusions is only in respect of insurance coverage given to the employers during journey while availing leave journey concession etc. The said amendment has not taken away as a whole, the insurance of the worker as an input credit service. As such, the said decision covers the entire issue in favour of the assessee. 8. In view of the foreg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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