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2019 (2) TMI 949 - AT - Service TaxBusiness Auxiliary Services - appellants are engaged in providing services to the State Government Department such as Department of Mines & Geology (DMG) and Commercial Tax Department - exempt services or not - Held that:- The similar issue is already decided in case of Mateshwari Indrani Contractors Pvt. Ltd. [2018 (6) TMI 665 - CESTAT NEW DELHI]. All the issues, which are being contested in these appeals have been decided in favour of the appellants by this Tribunal. The show cause notice does not whispers the category under which the services are to be qualified, post 1.6.2012. On the other hand, these are also statutory duties levied by the Government and accordingly, amended by the notification no.25/2012-ST dated 30.06.2012 - such collection of taxes and statutory levies by the Appellant on behalf of government/ statutory authorities is exempt from payment of Service Tax. Demand set aside - appeal allowed - decided in favor of appellant.
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