https://www.taxtmi.com/caselaws?id=462643 CESTAT Chennai held that service tax demand on additional facilities like rent-free accommodation, electricity, water, vehicles, and medical expenses provided to security service provider was unsustainable. The appellant had already paid service tax on agreed consideration. Following precedent in CGST CCE Dehradun vs Commandant CISF Unit, the Tribunal ruled that notional value of free facilities cannot be included in gross value for service tax levy without quantified evidence. The extended limitation period was also rejected as no suppression was established against the PSU appellant. Demand set aside on both merits and limitation grounds. en-us Mon, 22 Apr 2024 00:00:00 +0530 Sat, 05 Jul 2025 19:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462643 CESTAT Chennai held that service tax demand on additional facilities like rent-free accommodation, electricity, water, vehicles, and medical expenses provided to security service provider was unsustainable. The appellant had already paid service tax on agreed consideration. Following precedent in CGST CCE Dehradun vs Commandant CISF Unit, the Tribunal ruled that notional value of free facilities cannot be included in gross value for service tax levy without quantified evidence. The extended limitation period was also rejected as no suppression was established against the PSU appellant. Demand set aside on both merits and limitation grounds. Case-Laws Service Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462643