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2021 (9) TMI 23 - AT - Service TaxValuation - inclusion of notional value of the free residential accommodation, free vehicles provided and the actual amount of reimbursement claimed by CISF for expenditure incurred on petty imprest/medical/telephone, in the assessable value or not - reverse charge mechanism - revenue neutrality - HELD THAT:- The appellant is already depositing service tax on reverse charge basis on the cost of deployment, cost of arms and ammunition, cost of clothing items (uniforms), etc. which is not in dispute. The Allahabad Bench of the Tribunal in the case of CENTRAL INDUSTRIAL SECURITY FORCE VERSUS COMMISSIONER OF CUSTOMS, C.E. & S.T., ALLAHABAD [2019 (1) TMI 1661 - CESTAT ALLAHABAD], has already settled the issue in favour of the appellant to hold that expenses incurred towards medical Services, vehicles, expenditure on Dog Squad, stationery expenses, telephone charges, expenditure incurred by the service recipient for accommodation provided to CISF etc are not includible. Also, there is no dispute in the entire case proceedings that expenses have been reimbursed on actual basis. Hence, the contentions of the Revenue cannot be accepted. Extended period of limitation - HELD THAT:- There are no case of fraud or suppression and hence, the notice issued by invoking extended period is not sustainable. Appeal allowed - decided in favor of appellant.
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