Order Date – 03 April 2023

Parties: Sr. Commandant Central Industrial Security Force (BHEL Unit) Vs Commissioner of Customs, & Central Excise, Bhopal

Facts – 

• The Appellant, Sr. Commandant Central Industrial Security Force (BHEL Unit), was alleged that it was discharging service tax liability on the consideration received towards salary and allowance, but it did not discharge service tax on non-monetary consideration such as free accommodation, medical facilities, vehicle and telephone insurance and stationery and other expenses for the period April 2009 to March 2012.

Issue – 

• Whether the appellant required to discharge service tax on non-monetary consideration?

Order – 

• The Tribunal observed that the issue as to whether the aforesaid value of non-monetary consideration could be included in the taxable value has been decided in M/s. Central Industrial Security Force (CISF) vs Commissioner of Service Tax, Pune, following the decision of Supreme court in Union of India and another vs M/s. Intercontinental Consultants and Technocrats Pvt. Ltd.
• Thus, for the reasons stated in the aforesaid decision of the Tribunal, with which the Tribunal have no reason to differ, the impugned order deserves to be set aside.