https://www.taxtmi.com/caselaws?id=780908 SC dismissed the appeal and upheld the CESTAT order, ruling that the waiver of telephone charges (CFA) granted by the employer to employees must be included in the valuation for service tax. The Court found no reason to disturb the tribunal's decision and rejected the High Court's view that such free allowances, not directly received by the service provider, cannot constitute consideration for levy of service tax. The CESTAT determination that CFA forms part of taxable consideration therefore stands. en-us Mon, 03 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780908 SC dismissed the appeal and upheld the CESTAT order, ruling that the waiver of telephone charges (CFA) granted by the employer to employees must be included in the valuation for service tax. The Court found no reason to disturb the tribunal's decision and rejected the High Court's view that such free allowances, not directly received by the service provider, cannot constitute consideration for levy of service tax. The CESTAT determination that CFA forms part of taxable consideration therefore stands. Case-Laws Service Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780908