GST Payable by security Agency on payment received for bonus of security personnel deployed

In re Ex-servicemen Resettlement Society (GST AAR West Bengal) Employer’s contribution to EPF, ESI etc. and payment of Bonus at the Government approved rate are, therefore, components of the Applicant’s expenditure. It is entitled to pass this liability to the recipient, who, in terms of the Agreement, is apparently ready to bear that liability. Such an agreement, however, does not create a master and servant relationship between the recipient of the service and the security personnel [Security Agencies Association vs Union of India; (2013) 58 VST 295 (Kerala)]. Payment received fr...