https://www.taxtmi.com/caselaws?id=375548 The Tribunal dismissed the appeal, upholding the Order of the Commissioner(Appeals) regarding the interpretation of Section 67 of the Finance Act, 1994 and Rule 3 of Service Tax Determination of Value Rules. It found that the free accommodation provided should not be included in the taxable value of services, as it was not paid for and the demand for service tax was barred by limitation due to the extended period not being applicable in this case. en-us Mon, 04 Feb 2019 00:00:00 +0530 Mon, 10 Jun 2019 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375548 The Tribunal dismissed the appeal, upholding the Order of the Commissioner(Appeals) regarding the interpretation of Section 67 of the Finance Act, 1994 and Rule 3 of Service Tax Determination of Value Rules. It found that the free accommodation provided should not be included in the taxable value of services, as it was not paid for and the demand for service tax was barred by limitation due to the extended period not being applicable in this case. Case-Laws Service Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375548