https://www.taxtmi.com/caselaws?id=758372 CESTAT Ahmedabad held that accommodation provided by service recipient to security staff cannot be included in gross value of security service for taxation purposes. Following precedent from CESTAT New Delhi, the tribunal ruled that without evidence of HRA payment or monetary consideration, notional value of free accommodation cannot form part of taxable gross value under Section 67. The impugned order was set aside and appeal allowed, confirming accommodation benefits do not constitute taxable consideration for security services. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 08:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758372 CESTAT Ahmedabad held that accommodation provided by service recipient to security staff cannot be included in gross value of security service for taxation purposes. Following precedent from CESTAT New Delhi, the tribunal ruled that without evidence of HRA payment or monetary consideration, notional value of free accommodation cannot form part of taxable gross value under Section 67. The impugned order was set aside and appeal allowed, confirming accommodation benefits do not constitute taxable consideration for security services. Case-Laws Service Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758372