2024 (4) TMI 391

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....ges sovereign and statutory functions of providing security to various industrial undertakings. The appellant is registered under Security Agency Service and has been discharging service tax liability on the cost of deployment of its forces, which included recurring and non-recurring expenditures. It is matter of record that the service of the appellant was hired by M/s. Reliance Industries Limited for providing protection and security to their industrial units. M/s. Reliance Industries Limited were paying to the appellant expenses such as salary and allowances, initial uniform and equipment charges and arms and ammunitions etc. The department is of the view that the appellant has not discharged their service tax liability correctly as valu....

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....he issue 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, cost of arms and ammunition, cost of clothing items (uniforms), etc. which is not in dispute. We find that the Allahabad Bench of the Tribunal in the case of Central Industrial Security Force v Commissioner of Customs, C.E. & S.T., Allahabad, Appeal No. ST/70293/2016-CU[DB] decided on 9th January, 2019, has already settled the issue i....