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TMI Blog2024 (6) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... cal expenses, lease accommodation, telephone charges, vehicle and vehicle hiring charges, stationary, dog squad expenses, miscellaneous expenses etc. to M/s. Central Industrial Security Force. This issue of inclusion of value of non-monetary benefits in the taxable value under Section 67 of Finance Act, 1994 is no longer res-integra as this Tribunal in [ 2024 (4) TMI 391 - CESTAT AHMEDABAD ] has already decided the matter in favor of the appellant i.e. M/s. Central Industrial Security Force. As the issue has already been decided in the above decision of this bench that the service tax demand on the value of non-monetary facilities extended to M/s. Central Industrial Security Force are not taxable, the order-in-original in this regard is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the value of such free supplies should have also been included in the taxable value by the appellant i.e. M/s. Central Industrial Security Force in terms of provisions of Section 67 of Finance Act, 1994. Accordingly, a show cause notice came to be issued whereunder the service tax amounting to Rs. 55,88,744/- was demanded under Section 73(1) of the Finance Act, 1994. The provisions of Section 75 and 77, 78 pertaining to interest and penalties, respectively were also invoked. Learned Commissioner vide his impugned order-in-original dated 15.12.2014 has confirmed the service tax demanded under Section 73 (1) of the Finance Act, 1994 as well as payment of the interest under Section 75 of the Finance Act, 1994. However, the penal provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at 25% of the cost of deployment as the value of such facilities extended by Reliance Industries Limited to the appellant. On the above contention, a show cause notice dated 09.04.2015 has been issued to the appellant demanding service tax of Rs. 89,46,991/- by invoking the provisions of Section 71(1) of Finance Act, 1994. Interest and penal provisions have also been invoked in the show cause notice. The matter has been adjudicated by learned Principal Commissioner vide his order dated 21.01.2016 whereunder all the charges as invoked in the show cause notice have been confirmed. 3. We have heard both the sides. We find that the matter is no longer res-integra as this Tribunal in the case of M/s. Bharat Coking Coal Limited vs. CCE ST, Dhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable value. Service Tax Appeal No.75020/2017 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 Bhayana Builders (P) Ltd (Supra) and Intercontinental Consultants and Technocrats Private Limited (Supra), on the date of passing the impugned order. Since the issue is no longer res-integra, as the legal position has already been decided by the Hon ble Supreme Court in both the above judgments, this Tribunal is bound by the said legal position. We also note that in the Tribunal decision in the case of Impact Communications (Supra) which has been heavily relied by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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