Service tax on epf reimbursement of contractor

Dear Mr. Sikhadar Raj,

In my considered view and as per Income tax act 1961 it is the responsibility of Employer to provide epf to the employees, and thus though, it is a statutory payment which needs to be deposited, since, it forms part of gross value of the invoice, it is better to discharge service tax on the same. I have expressed this view keeping a conservative view. However intrepetations are possible.