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    <title>2023 (4) TMI 872 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the order confirming the demand of service tax with interest. The issue of liability to pay service tax on non-monetary considerations such as free accommodation, medical facilities, and vehicle insurance was resolved in favor of the appellant based on established legal precedent that certain non-monetary considerations should not be included in the taxable value for service tax purposes. The Tribunal did not delve into the issue of limitation as it was deemed unnecessary due to previous Supreme Court judgments on the matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436846</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the order confirming the demand of service tax with interest. The issue of liability to pay service tax on non-monetary considerations such as free accommodation, medical facilities, and vehicle insurance was resolved in favor of the appellant based on established legal precedent that certain non-monetary considerations should not be included in the taxable value for service tax purposes. The Tribunal did not delve into the issue of limitation as it was deemed unnecessary due to previous Supreme Court judgments on the matter.</description>
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