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2013 (3) TMI 335 - Commissioner - Service TaxCleaning services rendered to Child Trust Hospital - outdoor catering services - Cenvat credit with abatement under Notification No. 1/2006-S.T. ( 50% abatement ) - Extended period of limitation - Held that:- since they are filing returns regularly and their unit is audited periodically, the Department is aware about the fact of the services rendered by them. Thus it can be safely concluded that there is no suppression of facts with an intent to evade payment of tax in the instant case. - Thus, the demand in the instant case is partly hit by limitation of time and the period w.e.f 1-10-2007 alone will survive as it is within a period of one year from the relevant date. Regarding Cleaning services provided to non commercial organization - held that:- the appellant is right in not paying Service tax on the cleaning service imparted to Child Trust Hospital, which is not a commercial building. - Ministry’s Circular Nos. 96/7/2007-S.T., dated 23-8-2007 and No. 107/01/2009-S.T., dated 28-1-2009 to demand Service Tax not applicable in the instant case. - Demand set aside - Decided in favor of assessee. Regarding benefit of abatement availed alongwith Cenvat Credit - outdoor catering - held that:- appellant had not fulfilled the conditions stipulated to avail the benefit of abatement - the appellant had to pay Service tax in full without availing the benefit of abatement towards outdoor catering services for the surviving demand period w.e.f. 1-10-2007. - Decided against the assessee.
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