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TMI Blog2021 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... E. S.T., ALLAHABAD [ 2019 (1) TMI 1661 - CESTAT ALLAHABAD ], 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. Also, there is no dispute in the entire case proceedings that expenses have been reimbursed on actual basis. Hence, the contentions of the Revenue cannot be accepted. Extended period of limitation - HELD THAT:- There are no case of fraud or suppression and hence, the notice issued by invoking extended period is not sustainable. Appeal allowed - decided in favor of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free medical services to the CISF personnel at its premises, (iii) free vehicles /cabs to CISF personnel, (iv) reimbursement of expenditure on petty imprest expenses, medicines and telephone on actual submission of bills/invoices. The appellant has not included the value for above facilities for payment of service tax on reverse charge basis. The Revenue has contended that notional value of the free residential accommodation, free vehicles provided and the actual amount of reimbursement claimed by CISF for expenditure incurred on petty imprest/medical/telephone are to be included in the assessable/taxable value as per Section 67 of the Act. As per the Revenue, since w. e. f. 01.07.2012, the appellant was liable to pay service tax under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court has been relied: AMR India Limited vs. CCE, Hyderabad 2016 (42) STR 329 (Tri) 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 Commr. Of CGST, Cus C. Ex, Dehradun vs Commandant CISF, CISF Unit, 2019 (24) GSTL 232 (Tri- Delhi) Brand David Communication Pvt Ltd v Commr. Of CGST CX, Kolkata South, 2020 (37) G.S.T.L. 227 (Tri- Kol) As an alternative submission, he submitted that the appellant is already availing the Cenvat Credit of service tax paid under reverse charge basis. He submitted that the impugned demand is for reverse charge liability and that the appellant would be entitled to claim credit in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, it is the contention of the Ld. Advocate that since the CISF is an armed force of the Union of India established by an Act of Parliament for a specific purpose of providing security to industrial establishments, which is mandated in the CISF Act, purely on a cost reimbursement basis without any profit motive. He accordingly submitted that an armed force of the Union of India, constituted under an act of Parliament for a specific purpose and functioning directly under the Ministry of Home Affairs, Government of India is performing Statutorily mandated functions as provided in the Statute and such Statutory Functions cannot be brought under the service tax. He also contested the invocation of extended period of limitation and impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 CISF, CISF Unit, 2019 (24) GSTL 232 (Tri- Delhi), has also held that free accommodation provided by the service recipient to CISF security personnel providing security services is not includable in taxable value. We find that the Ld. Commissioner has merely confirmed the demand, in para 26 appearing in Page 25 of the impugned adjudication order, on the ground that the issue was pending for consideration before the Supreme Court in the case Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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