Court Upholds Section 67 in Finance Act, 1994: Expenses and Salaries Included in Service Tax Valuation.

Vires of Section 67 in Chapter V of the Finance Act, 1994 (Act 32 of 1994) - Valuation - inclusion of expenses and salaries paid to the Security Guards and the statutory payments like contributions to ESI and EPF in the 'gross amount' - Writ Appeals are dismissed. .....

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