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    <title>2024 (5) TMI 816 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned Order-In-Appeal, allowing the appeal and granting consequential relief. It concluded that the value of free housing provided to CISF personnel should not be included in the assessable value for Service Tax. The Tribunal relied on legal precedents, emphasizing that expenses reimbursed per the MOU with CISF were not taxable, and there was no basis for invoking the extended period of limitation.</description>
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      <description>The Tribunal set aside the impugned Order-In-Appeal, allowing the appeal and granting consequential relief. It concluded that the value of free housing provided to CISF personnel should not be included in the assessable value for Service Tax. The Tribunal relied on legal precedents, emphasizing that expenses reimbursed per the MOU with CISF were not taxable, and there was no basis for invoking the extended period of limitation.</description>
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