Court Upholds Inclusion of Security Guard Expenses and Salaries in Service Tax u/s 67, Finance Act 1994.

Valuation - inclusion of expenses and salaries paid to the Security Guards and the statutory payments like contributions to ESI and EPF in gross value - Vires of Section 67 in Chapter V of the Finance Act, 1994 - The provision is not ultra vires - Petition dismissed. .....

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