https://www.taxtmi.com/caselaws?id=756613 CESTAT Ahmedabad ruled that costs of various facilities provided by service recipient to security service provider, including barrack accommodation, medical expenses, lease accommodation, telephone charges, vehicle charges, and miscellaneous expenses, should not be included in gross value for service tax calculation under Section 67 of Finance Act, 1994. Following SC precedent in Bhayana Builders case establishing that free supplies do not form part of total value for service tax, the tribunal held no service tax demand would sustain on such facilities. Appeal allowed, impugned order set aside. en-us Tue, 23 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756613 CESTAT Ahmedabad ruled that costs of various facilities provided by service recipient to security service provider, including barrack accommodation, medical expenses, lease accommodation, telephone charges, vehicle charges, and miscellaneous expenses, should not be included in gross value for service tax calculation under Section 67 of Finance Act, 1994. Following SC precedent in Bhayana Builders case establishing that free supplies do not form part of total value for service tax, the tribunal held no service tax demand would sustain on such facilities. Appeal allowed, impugned order set aside. Case-Laws Service Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756613