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2022 (6) TMI 583 - AT - Service TaxValuation of services - Cleaning activities in respect of non-commercial building or premises - non-inclusion of value of the materials supplied to the service receivers - the appellant’s submission in the defence is that department has gravely erred in not allowing exemption and deduction claimed while arriving at final taxable value - HELD THAT:- Cleaning activities in respect of non-commercial building or premises is not taxable. The Government in its Departmental Instruction vide TRUs letter F.No. B1/6/2005-TRU dated 20.07.2005 has clarified that “cleaning service in respect of non-commercial building and premises thereof would not be covered within the purview of service tax under this category.” Further Notification No. 9/2009-ST dated 03.03.2009, exempts the taxable services specified in clause (105) of Section 65 of the Finance Act, which are provided in relation to the authorized operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone, from the whole of the Service tax leviable thereon under section 66 of the Finance Act - The demand of Service tax on material value supplied to the client during the impugned period was not justifiable. Service tax cannot be leviable on value of material supplied to the client. Notification No. 12/2003-ST dated 20.06.2009 provides exemption. They made declaration under VCES after considering the exemption and deductions. The appeal is allowed by way of remand to the adjudicating authority to pass a de novo order after considering all the exemptions and documents /records to be submitted by the appellant before him.
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