https://www.taxtmi.com/caselaws?id=786695 Free residential accommodation and related reimbursements provided by a service recipient to a service provider were examined as possible non-monetary consideration for service-tax valuation under Section 67(1)(ii) of the Finance Act, 1994. Settled Supreme Court and Tribunal precedent was treated as excluding these benefits from the assessable value on the stated facts. Service-tax demand, interest and penalty founded on the accommodation and reimbursements were consequently set aside. en-us Fri, 29 Aug 2025 00:00:00 +0530 Wed, 18 Feb 2026 08:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786695 Free residential accommodation and related reimbursements provided by a service recipient to a service provider were examined as possible non-monetary consideration for service-tax valuation under Section 67(1)(ii) of the Finance Act, 1994. Settled Supreme Court and Tribunal precedent was treated as excluding these benefits from the assessable value on the stated facts. Service-tax demand, interest and penalty founded on the accommodation and reimbursements were consequently set aside. Case-Laws Service Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786695