https://www.taxtmi.com/caselaws?id=751492 The Tribunal set aside the order demanding service tax from the Security Agency Service provider, ruling that expenses such as accommodation, vehicle maintenance, and other charges paid by the service receiver directly to third parties are not includible in the taxable value. The Tribunal upheld prior decisions favoring the appellant, confirming that the State and its instrumentalities are not considered 'persons' under the Security Services definition, thereby exempting them from service tax. Consequently, the appeal was allowed in favor of the appellant, with no separate judgment delivered by the judges. en-us Thu, 14 Mar 2024 00:00:00 +0530 Wed, 17 Apr 2024 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751492 The Tribunal set aside the order demanding service tax from the Security Agency Service provider, ruling that expenses such as accommodation, vehicle maintenance, and other charges paid by the service receiver directly to third parties are not includible in the taxable value. The Tribunal upheld prior decisions favoring the appellant, confirming that the State and its instrumentalities are not considered 'persons' under the Security Services definition, thereby exempting them from service tax. Consequently, the appeal was allowed in favor of the appellant, with no separate judgment delivered by the judges. Case-Laws Service Tax Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751492