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TMI Blog2018 (8) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise? Held that:- This Tribunal in the case of Neelav Jaiswal [2013 (8) TMI 147 - CESTAT NEW DELHI] observed that the amount contributed towards EFP in relation to Manpower Recruitment and Supply Agency service is includible in the taxable value of the services rendered - there is no merit in the appeal - appeal dismissed. - Appeal No. ST/89035/2014 - A/86911/2018 - Dated:- 28-6-2018 - DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consequently, a show-cause notice was issued to them for recovery of the said Service Tax along with interest and proposal for penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. The learned AR for the Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted that the liability to remit Provident Fund to Provident Fund Authorities is a statutory liability on the appellant, an employer of persons who were deployed to serve the needs of M/s. Hindalco Industries Ltd., towards the taxable manpower recruitment or supply agency service. M/s. Hindalco consideration for such taxable service provided by the appellant had remitted to the appellant not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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