Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]

CESTAT quashes service tax demand and held that rent-free accommodation provided to CISF personnel is not additional consideration

By Kalyani B. Nair - On May 25, 2024 12:35 pm - 2 mins read

Rent-free Accommodation - CISF personnel - Additional Consideration - CESTAT - Service Tax Demand - TAXSCAN

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and held that the rent-free accommodation provided to CISF personnel is not additional consideration. In respect of the rent free accommodation provided to the Appellant’s personnel by RINL, the HRA @20% of the Basic Pay and Grade Pay…

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