2018 (2) TMI 398

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..... in the case of Sangamitra Services Agency v. Commissioner of Central Excise [2007 (7) TMI 33 - CESTAT, CHENNAI], where it was held that such expenses are not includible in arriving at the taxable value - demand set aside. Scope of Manpower Recruitment or Supply Agency Service - Held that: - The definition of 'Manpower Recruitment and Supply Services' during the relevant period used the words 'c .....

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..... able expenses namely Wages, Bonus, ESI, Provident Fund, etc. 2. The appellant was engaged in providing Manpower to their clients and the said services became taxable with effect from 16-6-2005. On scrutiny of records as well as the contracts it was noticed that Wages, Bonus, Incentives, Contribution to Provident Fund, etc., was to be paid by their clients directly to the employees and it was th .....

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..... d is 16-6-2005 to 30-9-2005. The definition of MPR S.A. services as it stood during the relevant period was not applicable to an individual engaged in providing such service as the definition used the words 'commercial concern'. To canvass this argument he relied upon the judgment in the case of Mehraj Khan v. Commissioner of Central Excise, Jaipur, 2014 (33) S.T.R. 691 (Tri.-Del). .....

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