TMI Blog2019 (2) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... he bare reading makes it clear that in case any amount is payable qua to CISF the accommodation being provided to the security personnels that it shall be the consideration. If it is consideration, then only Rule 3 Value of Determination rules will come into picture - there is no evidence on the point about any amount either in terms of HRA was ever paid to the respondent/CISF, the question of notional value of the free accommodation provided cannot form the part of the gross value which has to be taxed under Section 67 of the Act. Time Limitation - Held that:- The period of demand herein is w.e.f. April 2009 to June 2012. SCN is issued on 09.09.2014. It is clear that the entire period of demand is beyond the normal period of one year. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 1994 read with Rule 3 of Service Tax (Determination of Value) Rules, 2006. Observing, on the said ground, that the appellant had short paid the service tax liability up to June 2012 that the impugned SCN proposed the demand of service tax for an amount of ₹ 22,54,231/- alongwith the interest at the appropriate rate and the proportionate penalties. The said demand was confirmed fully vide Order-in-Original No. 15 dated 07.08.2015. Being aggrieved, an Appeal was preferred. The Commissioner(Appeals) vide the impugned Order has set aside the entire demand. Being aggrieved, the Department is before this Tribunal. 2. We have heard Shri G.R. Singh, Ld. DR for the Department and Mr. Jitin Singhal, Ld. Advocate for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax (1) Subject to the provisions of this Chapter, service tax chargeable on any taxable service with reference to its value shall,- (i) in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him; (ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money, with the addition of service tax charged, is equivalent to the consideration; (iii) in a case where the provision of service is for a consideration which is not ascertainable, be the amount as may be determined in the prescribed manner. (2) .. (3) .. (4) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e equivalent money value of such consideration which shall, in no case be less than the cost of provision of such taxable service. A joint reading of both the provisions makes it clear that the service tax is chargeable on the value of the service provided. In the present case service provided is the security personnels by CISF to M/s BHEL. The liability qua the amount received in lieu of providing said service has admittedly been discharged by the provider (CISF). 6. The controversy is as to whether the free accommodation provided by the service recipient to the security personnels shall be consideration to be included in the gross value. 7. To our opinion, consideration received against providing any service, i.e. as per expla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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