https://www.taxtmi.com/caselaws?id=417040 The appeal was allowed in favor of the appellant as the Hon'ble Member found the demand raised under Rule 6(3) unsustainable. Providing residential quarters to employees free of rent did not constitute exempted service as no value flowed from employees to the appellant for the houses provided within the premises. The activities of employees contributing to the manufacturing process were duty-free, and the demand under Rule 6 was deemed inapplicable. The judgment of the Hon'ble Bombay High Court, upheld by the Supreme Court, supported this decision. en-us Thu, 09 Dec 2021 00:00:00 +0530 Thu, 13 Jan 2022 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417040 The appeal was allowed in favor of the appellant as the Hon'ble Member found the demand raised under Rule 6(3) unsustainable. Providing residential quarters to employees free of rent did not constitute exempted service as no value flowed from employees to the appellant for the houses provided within the premises. The activities of employees contributing to the manufacturing process were duty-free, and the demand under Rule 6 was deemed inapplicable. The judgment of the Hon'ble Bombay High Court, upheld by the Supreme Court, supported this decision. Case-Laws Central Excise Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417040