https://www.taxtmi.com/caselaws?id=786695 The note examines whether free residential accommodation and related reimbursements furnished by a service recipient qualify as non-monetary consideration and are includible in assessable value under the service tax valuation provision; it records that binding higher-court and coordinate-bench authorities resolve the question against treating such supplies as taxable consideration. Consequently, on the stated facts and relying on settled precedent, claims for service tax, interest and penalty based solely on free accommodation and reimbursements do not survive and the demands are set aside in favour of the service provider. 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 The note examines whether free residential accommodation and related reimbursements furnished by a service recipient qualify as non-monetary consideration and are includible in assessable value under the service tax valuation provision; it records that binding higher-court and coordinate-bench authorities resolve the question against treating such supplies as taxable consideration. Consequently, on the stated facts and relying on settled precedent, claims for service tax, interest and penalty based solely on free accommodation and reimbursements do not survive and the demands are set aside in favour of the service provider. Case-Laws Service Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786695