EPF and ESI Contributions Excluded from Gross Amount for Service Tax u/s 67.

Valuation - inclusion of component of EPF, ESI - statutory dues - the appellant has deducted the contributions on behalf of principal employer, that is recipient of the service, for remittance to the competent authority - The contributions made towards PF & ESI is, therefore, not required to be added for the purpose of calculation of the gross amount u/s 67 .....

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