𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗡𝗼𝗻-𝗠𝗼𝗻𝗲𝘁𝗮𝗿𝘆 𝗖𝗼𝗻𝘀𝗶𝗱𝗲𝗿𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "No service tax is leviable on non-monetary consideration, such as free accommodation, medical facilities, vehicle and telephone insurance, and stationery."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Sr. Commandant Central Industrial Security Force (BHEL Unit). 𝗜𝘀𝘀𝘂𝗲: Non-discharge of service tax on non-monetary consideration for April 2009 to March 2012.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal relied on the Supreme Court decision in Union of India vs. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd., holding that non-monetary consideration cannot be included in the taxable value. The service tax demand was set aside, and the appeal allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Sr. Commandant CISF (BHEL Unit) vs. Commissioner of Customs & Central Excise, Bhopal. 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗔𝗟 𝗡𝗢. 50973 OF 2017 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 03 April 2023. 📜 This ruling reinforces that non-monetary benefits are not taxable under service tax provisions.