https://www.taxtmi.com/caselaws?id=774212 CESTAT Chennai ruled in favor of appellant regarding service tax calculation on security services. The appellant had discharged service tax on consideration received for security services but department sought to include notional value of facilities (accommodation, office premises, utilities, vehicles, fuel, medical treatment, stationery) provided by SSP in taxable value. Tribunal held that without evidence of actual payment or quantified costs in the agreement, notional value cannot be included in gross value for service tax levy. Additionally, department failed to establish suppression by the Central Para Military Force appellant, making invocation of extended limitation period baseless. Following precedent from CGST CCE Dehradun vs Commandant CISF Unit, appeal was allowed on both merits and limitation grounds, with demand set aside. en-us Thu, 03 Jul 2025 00:00:00 +0530 Sat, 05 Jul 2025 10:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774212 CESTAT Chennai ruled in favor of appellant regarding service tax calculation on security services. The appellant had discharged service tax on consideration received for security services but department sought to include notional value of facilities (accommodation, office premises, utilities, vehicles, fuel, medical treatment, stationery) provided by SSP in taxable value. Tribunal held that without evidence of actual payment or quantified costs in the agreement, notional value cannot be included in gross value for service tax levy. Additionally, department failed to establish suppression by the Central Para Military Force appellant, making invocation of extended limitation period baseless. Following precedent from CGST CCE Dehradun vs Commandant CISF Unit, appeal was allowed on both merits and limitation grounds, with demand set aside. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774212