https://www.taxtmi.com/caselaws?id=761940 CESTAT Ahmedabad allowed the appeal regarding valuation of accommodation provided to CISF personnel. The department demanded service tax on the intrinsic value of house rent for accommodation provided to CISF personnel, arguing it should be added to gross value of security service under reverse charge mechanism. The tribunal held that based on precedents in Bharat Coking Coal Ltd and NTPC Ltd cases, the intrinsic value of accommodation rent is not includible in gross value of security service. The demand was held unsustainable and the impugned order was set aside. en-us Wed, 20 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 16:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761940 CESTAT Ahmedabad allowed the appeal regarding valuation of accommodation provided to CISF personnel. The department demanded service tax on the intrinsic value of house rent for accommodation provided to CISF personnel, arguing it should be added to gross value of security service under reverse charge mechanism. The tribunal held that based on precedents in Bharat Coking Coal Ltd and NTPC Ltd cases, the intrinsic value of accommodation rent is not includible in gross value of security service. The demand was held unsustainable and the impugned order was set aside. Case-Laws Service Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761940