2026 (2) TMI 965

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.... (Judicial) For the Appellant : None For the Respondent : Shri K. Sreenivasa Reddy, Authorised Representative ORDER PER: ANGAD PRASAD: The Commandant, Central Industrial Security Force (CISF), hereinafter referred to as appellant, are in appeal against the Order-in-Original dated 31.10.2013, whereby, demand of service tax of Rs. 1,77,79,397/- was confirmed along with interest and pe....

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....ed to be subjected to service tax as these were provided to the appellant free of cost and there was no nexus between the amount charged and the service provided. Therefore, the cost of free supply provided by the service recipient to the service provider is neither an amount charged nor having any nexus with service provided by the service provider. She is relying on the judgment of Hon'ble Supre....

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.... the payment of service tax. 4. Learned AR reiterates the finding of the Adjudicating Authority. 5. Heard Learned AR and perused the records. 6. We find that this order is emanating from the periodical show cause notice which has been issued subsequent to the show cause notice for which the demand has already been set aside by this Bench vide order dated 10.05.2024. Thus, we find that iss....