Case Law Details
State Bank of India Vs C.C. E. & S.T.–Surat (CESTAT Ahmedabad)
find that the services provided by the appellant are in relation to the disbursement of EPF and ESI. Notification No. 13/2004-ST dated 10.09.2004 provides following exemption:
“…. exempts taxable service provided by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern, to the government of India or the Government of a State from the whole of the service tax leviable thereon under Section 66 of the said Act.”
It is seen that the exemption granted by the aforesaid Notification relates to collection of taxes. EPF and ESI are not taxes by any stretch of imagination. In this regard, the benefit of Notification No. 13/2004-ST dated 10.09.2004 cannot be granted.
We also find that the language of the Notification is very clear and there is no scope of confusion between the EPF / ESI scheme with taxes collected by Government. Therefore, non inclusion of the Commission and claim of exemption under Notification 13/2004 is clearly an attempt to evade the taxes.
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