Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 608 - AT - Service TaxValuation of services - inclusion of value of non-monetary consideration (free accommodation, medical facilities, vehicle and telephone insurance and stationery and other expenses) in the taxable value or not - extended period of limitation - HELD THAT:- The issue as to whether the aforesaid value of non-monetary consideration could be included in the taxable value has been decided in M/S. CENTRAL INDUSTRIAL SECURITY FORCE (CISF) VERSUS COMMISSIONER OF SERVICE TAX-I, PUNE [2021 (11) TMI 835 - CESTAT MUMBAI], following the decision of Supreme court in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] where it was held that the Tribunal in the case of M/S BHARAT COKING COAL LTD. VERSUS COMMR. OF CENTRAL EXCISE & S. TAX, DHANBAD [2021 (9) TMI 23 - CESTAT KOLKATA] where it was held that 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. The impugned order deserves to be set aside. It would, therefore, not be necessary to examine the issue relating to limitation. Appeal allowed.
|