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2023 (4) TMI 872 - AT - Service TaxNon-payment of Service Tax - non-monetary consideration such as free accommodation, medical facilities, vehicle and telephone insurance and stationery and other expenses - period April 2009 to March 2012 - invocation of extended period of limitation contemplated under the proviso to section 73 of the Finance Act 1994 - 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) vs Commissioner of Service Tax, Pune [2019 (1) TMI 1661 - CESTAT ALLAHABAD], 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 only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. Thus, for the reasons stated in the aforesaid decision of the Tribunal, with which there exists no reason to differ, the impugned order deserves to be set aside. It would, therefore, not be necessary to examine the issue relating to limitation. Impugned order set aside - appeal allowed.
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