TMI Blog2023 (4) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... owing 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. - SERVICE TAX APPEAL NO. 50973 OF 2017 - FINAL ORDER No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t submitted 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 [2022 (11) TMI 835 CESTAT MUMBAI], following the decision of Supreme court in Union of India and another vs M/s. intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 (Supreme Court)] Learned counsel, therefore, submits that the impugned order confirming the demand of service tax with interest should be set aside. 4. Dr. Radhey Tallo, learned authorized representative, appearing for the department has very fairly stated that the issue involved is covered by the decision of the Tribunal in C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urity personnel providing security services is not includable in taxable value. We find that the Ld. Commissioner has merely confirmed the demand, in para 26 appearing in Page 25 of the impugned adjudication order, on the ground that the issue was pending for consideration before the Supreme Court in the case Bhayana Builders (P) Ltd (Supra) and Intercontinental Consultants and Technocrats Private Limited (Supra), on the date of passing the impugned order. Since the issue is no longer res integra, as the legal position has already been decided by the Hon'ble Supreme Court in both the above judgements, this Tribunal is bound by the said legal position. 5. Thus, for the reasons stated in the aforesaid decision of the Tribunal, with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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