TaxTMI 
TaxTMI 
TaxTMI 
2024 (4) TMI 1285
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble on any taxable service with reference to its value, then such Value, shall, - (i) ..... (ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money as, with the addition of service tax charged, is equivalent to the consideration." 3. The Department was of the view that appellant has received additional consideration in the form of rent free accommodation, electricity and water expenses, supply of vehicles etc. from their client M/s.NLC during the period 2009-10 to 2012-13 (upto 6/2012) and that the appellant is required to pay service tax on such additional consideration also. Show cause notice dt. 21.02.2014 was issued to the appellant proposing to demand service tax for such additional consideration of Rs.9,40,58,092/- for the period from 2009-10 to 2012-13 (upto June 2012). After due process of law, the original authority confirmed the demand, interest and also imposed penalties. Aggrieved by such order, the appellant is now before the Tribunal. 4. The Ld. Counsel Ms. Shwetha Vasudevan appeared and argued for the appellant. 4.1 Ld. Counsel submitted that the appellant has provided security s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he appellant and NLC. 4.5 It is submitted by Ld. Counsel that the issue is no longer res integra and has been settled in favour of the assessee. The amount which is contributable to the facilities extended by the service recipient to the appellant is not to be included in the gross amount charged as decided by the Hon'ble Supreme Court in the case of Commissioner of Service Tax Vs Bhayana Builders (P) Ltd. - 2018 (2) TMI 1325- SUPERME COURT wherein it was held that the value of free supplies is not to be included in the taxable value. 4.6 Further, the Tribunal in the case of CGST, CCE Dehradun Vs Commandant, CISF Unit - 2019 (2) TMI 1175 - CESTAT NEW DELHI had held that the department cannot include the notional value of the free accommodation to form part of the gross value for discharging service tax. 4.7 In the case of CISF Vs CCE Allahabad - 2019 (1) TMI 1661 - CESTAT ALLAHABAD similar issue was considered wherein it was held that such reimbursable expenses provided by the client to CISF cannot be subject to levy of service tax. 4.8 In the case of Bharat Coking Coal Ltd. Vs CCE - 2021 (9) TMI 23 - CESTAT KOLKATA the Tribunal had considered the very same issue and held that ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cluding telephone/wireless/internet), transport, modern security gadgetry, furniture, and other equipment/amenities, for deployment of CISF at the Unit as per the provisions of Central Industrial Security Force Act, 1968 at the norms/scales authorized by MHA and the other applicable orders/instructions issued by Government of India from time to time. The details of such requirements are as per the following Appendix and Annexure I to VII of this MOU: Appendix Authorization for Infrastructure and Equipment Annexure-I Office and Residential Accommodation (married & bachelor) Annexure-II Transport Annexure-III Communication Equipment & Accessories Annexure-IV Furniture for Office Annexure-V Furniture and Equipment for Barracks Annexure-VI Cooking utensils Annexure VII Tradesmen tools ... ... ..... Cost of Deployment : 23. The deployment of the Force will be entirely at the cost of the Client Organisation which, interalia, will include following costs of deployment of CISF personnel in connection with the security of Client Organisation. i) Salary and allowances; ii) Pension and leave salary contribution; iii) Travelling Allowances / Daily Allowances (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gross value so as to subject it to levy of service tax. The issue on limitation was also held in favour of assessee. The relevant paras read as under : "7. To our opinion, consideration received against providing any service, i.e. as per explanation [to] Section 67, is something which include any amount payable for taxable services provided or to be provided. The bare reading makes it clear that in case any amount is payable qua to CISF the accommodation being provided to the security personnels that it shall be the consideration. If it is consideration, then only Rule 3 [of Service Tax (Determination of Value) Rules] will come into picture. But as observed by Commissioner (Appeals) vide the Order under challenge that there is no evidence on the point about any amount either in terms of HRA was ever paid to the respondent/CISF, the question of notional value of the free accommodation provided cannot form the part of the gross value which has to be taxed under Section 67 of the Act. We therefore do not find any infirmity in the findings of Order under challenge. 8. Also coming to the aspect of limitation as has been raised by the respondent, we observe that the period of demand....