2025-VIL-722-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Valuation, Manpower Recruitment or Supply Agency Service, ESI/PF Contributions - Whether the value of taxable services under the "Manpower Recruitment or Supply Agency Service" should include the salaries, ESI/PF contributions paid by the appellant or only the commission/overhead charges received by the appellant should be considered as the taxable value – HELD - As per the agreement, ONGC was paying the wages along with statutory obligations pertaining to the workers engaged, directly to the appellant (service provider) and not to the workers individually - M/s ONGC calculates the wages payable as per agreement, PF, ESI and any other statutory dues and remits the same to the appellant-society for disbursal to the members of the society and for payment to Government accounts respectively - The service recipient was concerned about the overall provision of security service irrespective of bifurcation of payment of service paid by the service recipient to the appellant. Therefore, it cannot be said that salary of guards, PF, ESI, etc., are reimbursable expenditures to be deducted from the gross value of security service - the gross amount charged towards providing the service shall be liable to service tax and the salary of the workers, PF, ESI, etc. cannot be considered as reimbursable expenditures to be deducted from the gross value - the demand for service tax on the gross amount charged by the appellant for the manpower supply services is upheld – The appeal is dismissed
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