2023 (4) TMI 872

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....L) Present for the Appellant : Shri Z U Alvi, Advocate Present for the Respondent : Dr. Radhey Tallo, Authorised Representative ORDER The order dated 10.02.2017 passed by the Commissioner (Appeals) to the extent it holds that the appellant would be liable to pay service tax with interest has been assailed in this appeal. 2. The allegations against the appellant was that it was disch....

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....ppeal has accordingly, been filled to assail that portion of order of Commissioner (Appeals) that confirms the demand of service tax with interest. 3. Learned counsel for the appellant submitted that the issue as to whether the aforesaid value of non-monetary consideration could be included in the taxable value has been decided in M/s. Central Industrial Security Force (CISF) vs Commissioner of....

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.... to be decided is whether costs reimbursed by the appellant to CISF for medical & telephone facilities, imprest expenses and notional value for rent free accommodation, free supply of rented vehicles, etc. are to be added to the assessable value for payment of service tax on reverse charge basis. The appellant is already depositing service tax on reverse charge basis on the cost of deployment, cos....

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....on provided by the service recipient to CISF security personnel providing security services is not includable in taxable value. We find that the Ld. Commissioner has merely confirmed the demand, in para 26 appearing in Page 25 of the impugned adjudication order, on the ground that the issue was pending for consideration before the Supreme Court in the case Bhayana Builders (P) Ltd (Supra)....