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Service Tax - Highlights / Catch Notes

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The case involved a dispute over the taxation of reimbursements, ...


Tax Tribunal Rules Security Force Benefits Non-Taxable; Overturns Time-Barred Tax Demand for 2009-2011 Period.

May 13, 2024

Case Laws     Service Tax     AT

The case involved a dispute over the taxation of reimbursements, excess pension contributions, and rent-free accommodation received by a security force providing services to a PSU. The Appellate Tribunal ruled in favor of the Appellant on all counts. They held that reimbursements, excess pension contributions, and rent-free accommodation should not be considered as taxable considerations. Additionally, the Tribunal deemed the demand for the period April 2009 to March 2011 as time-barred due to the Appellant's good faith and reliance on legal interpretations.

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