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2024 (5) TMI 816 - CESTAT AHMEDABADValuation of service - calculation of service tax - value of free housing/ accommodation facility provided by the appellant to the CISF personnel should be treated as additional consideration flowing to CISF and the value of such facilities need to be included in the service value or not - HELD THAT:- The matter is no longer res Integra as this Tribunal in case of M/s. CISF V/s. Commissioner of Central Excise and Service Tax, Rajkot [2024 (4) TMI 391 - CESTAT AHMEDABAD] has already decided the issue at hand in favour of the appellant. The impugned Order-In-Appeal is without any merit and the same aside - appeal allowed.
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