2024 (6) TMI 910

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.... C. L. MAHAR : The brief facts of the matter are that M/s. Central Industrial Security Force is engaged in providing security service to various industrial installations including public sector undertakings to the Govt. of India. Accordingly, M/s. Central Industrial Security Force has provided security service to Airport Authority of India, Rajkot. It is a matter of record that during the period 01.04.2009 to 30.06.2012 M/s. Central Industrial Security Force received consideration for the services in non-monetary as well as in monetary terms. M/s. Central Industrial Security Force has paid service tax on all the monetary consideration received by them in the form of salary, allowances and some other cost which was recovered by them from A....

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....t Airport Authority has provided certain non-monetary facilities which include barrack accommodation, medical expenses, lease accommodation, telephone charges, vehicle and vehicle hiring charges, stationary, dog squad expenses, miscellaneous expenses etc. to M/s. Central Industrial Security Force. We find that this issue of inclusion of value of non-monetary benefits in the taxable value under Section 67 of Finance Act, 1994 is no longer res-integra as this Tribunal in its Final Order No. 10799/2024 dated 08.04.2024 has already decided the matter in favor of the appellant i.e. M/s. Central Industrial Security Force. The relevant extract of the same is reproduced below:- "2. It is matter of record that since the value of certain facilities....

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....e 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 in favour of the appellant to hold that expenses incurred towards medical Services, vehicles, expenditure on Dog Squad, stationery expenses, telephone charges, expenditure incurred by the service recipient for accommodation provided to CISF etc are not includible. Further, the Principal Bench at New Delhi in the case of Commr. of CGST, Cus & C. Ex, Dehradun vs. Commandant....