TMI Blog2024 (4) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... ided the same issue pertaining to the appellant and held that 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. The impugned order-in-original is without any merit therefore, set aside - appeal allowed. - HON BLE MR. SOMESH ARORA , MEMBER ( JUDICIAL ) And HON BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) Shri Vishal Agarwal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od) has calculated the value of above mentioned free services at 25% of the cost of deployment as the value of such facilities extended by Reliance Industries Limited to the appellant. On the above contention, a show cause notice dated 09.04.2015 has been issued to the appellant demanding service tax of Rs. 89,46,991/- by invoking the provisions of Section 71(1) of Finance Act, 1994. Interest and penal provisions have also been invoked in the show cause notice. The matter has been adjudicated by learned Principal Commissioner vide his order dated 21.01.2016 whereunder all the charges as invoked in the show cause notice have been confirmed. 3. We have heard both the sides. We find that the matter is no longer res-integra as this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personnel providing security services is not includable in taxable value. Service Tax Appeal No.75020/2017 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 judgments, this Tribunal is bound by the said legal position. We also note that in the Tribunal decision in the case of Impact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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