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Service tax payable on commission for disbursement of EPF and ESI
Case Law Details
- Case Name
- State Bank of India Vs C.C. E. & S.T.–Surat (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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 s...
