2026 (6) TMI 525

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent case are that the appellant i.e. Central Industrial Security Force; unit stationed at Panipat Thermal Power Station, Panipat (PTPS) Unit of HPGCL), Village Assan, Panipat is an Armed force of Union of India discharging sovereign and statutory functions of providing security to various industrial undertaking. The statutory function is made liable to service tax under section 65(105)(w) read with section 65(94) of the Finance Act, 1994. The appellant paid service tax on the expenses incurred towards salary and allowances, initial clothing and equipment charges and cost towards arms and ammunition since 01.04.2009. The Department has alleged that expenses towards accommodation, medical expenses, vehicle running. and maintenance, telephone,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommandant CISF, CISF Unit, 2019 (24) GSTL 232 (Tri- Delhi), has held that free accommodation provided by the service recipient to CISF security personnel providing security services is not includable in taxable value and further, the extended period of limitation cannot be invoked as the service provider is a government undertaking and service recipient is also a government undertaking. He further submits that the demand against other units of the appellant stationed at different locations has been dropped by 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 wherein, it is held that expenses incu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vour of the assessee. In this regard, we may refer to the various judgments relied upon by the appellant cited below: • Commr. Of CGST, CUS. & C. EX., Deharadun Vs. Commandant, CISF Unit reported in 2019 (24) GSTL 232 (Tri. Delhi). • Central Industrial Security Force Vs. Commissioner of Central Excise & Service Tax reported in 2024 (18) Centax 179 (Tri. Ahmd.) • Central Industrial Security Force Vs. Commissioner Visakhapatnam of Central Tax, reported in 2024 (25) Centax 96 (Tri.-Hyd.) • Commissioner of C. Ex., Pune-II Vs. Commander Security Services reported in 2015 (39) S.T.R. 494 (Tri. Bom.) • NTPC Ltd. Vs. Commissioner of Central Excise, Bharuch reported in 2024 (25) Centax....