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2019 (2) TMI 1175 - CESTAT NEW DELHIValuation - services of providing security personnels to M/s BHEL, Haridwar - inclusion of cost of accommodation facility as provided by BHEL to CISF(the service provider) in assessable value - whether the free accommodation provided by the service recipient to the security personnels shall be consideration to be included in the gross value? - Extended period of limitation - Government undertaking / PSU. Held that:- The consideration received against providing any service, i.e. as per explanation Section 67, is something which include any amount payable for taxable services provided or to be provided. The 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. The service provider herein is Government undertaking. Service recipient is also a public sector undertaking. There cannot be a single good reason for either of the two to have an intent to evade the tax. there is otherwise no evidence by the Department to prove any positive act on part of the service provider which may amount as mensrea on the part of the provider to evade tax - The Department had no occasion to provisio to Section 73 of the Finance Act, 1994 for invoking the extended period of limitation - SCN is hit by the principle of limitation. Appeal dismissed - decided against appellant.
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