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TMI Blog2024 (4) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... s industrial undertakings. The appellant is registered under Security Agency Service and has been discharging service tax liability on the cost of deployment of its forces, which included recurring and non-recurring expenditures. It is matter of record that the service of the appellant was hired by M/s. Reliance Industries Limited for providing protection and security to their industrial units. M/s. Reliance Industries Limited were paying to the appellant expenses such as salary and allowances, initial uniform and equipment charges and arms and ammunitions etc. The department is of the view that the appellant has not discharged their service tax liability correctly as value of certain facilities extended by M/s. Reliance Industries Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medical & telephone facilities, imprest expenses and notional value for rent free accommodation, free supply of rented vehicles, etc. are to be added to the assessable value for payment of service tax on reverse charge basis. The appellant is already depositing service tax on reverse charge basis on the cost of deployment, cost of arms and ammunition, cost of clothing items (uniforms), etc. which is not in dispute. We find that 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, has already settled the issue in favour of the appellant to hold that expenses incurred towards medical Services, veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as there is a specific MOU agreed with the CISF as also appearing in the appeal paper book. 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. In so far as the issue of extended period of limitation is concerned, we do not find any case of fraud or suppression and hence, the notice issued by invoking extended period is not sustainable. In view of the above discussions, the impugned order cannot be sustained and therefore, the same is set aside. The appeal is thus allowed with consequential relief. 4. Following the above decision, we hold that impugned order-in-original is without any merit therefore, we set-aside the same. App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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