Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1130 - AT - Service TaxDischarge of tax - security agency service - cleaning services - whether Respondent herein has correctly discharged service tax liability? - Held that: - It is observed that short levy is only due to calculation / quantification errors. Secondly, providing of cleaning services to Assam University & Kendriya Vidyalayas (KVS) has been held to be non taxable by the first appellate authority against which Revenue is not in appeal. Further Respondent has made out a point that many other entries in Annexure-A to the show cause notice dt 20/4/09 also pertain to cleaning services on which no service tax levy is attracted. As the matter pertains to re-quantification of service tax, it is required that appellant should produce a cost accountant's certificate to the Adjudicating authority to demonstrate as to what is the extent of exempted services (cleaning services) allowed - appeal allowed by way of remand.
|