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2018 (2) TMI 400

Head Note:
Cleaning activity services - services of cleaning, housekeeping and other general conservancy services to BSNL and Trichy Airport - Held that: - There is no allegation that appellants have billed or collected service tax amounts from BSNL or AAI. This being so, we are of the considered opinion that tax liability should be calculated after extending exemption limits available to small service providers and allowing cum tax benefit on the liabilities so arrived at - For the limited purpose of recalculating tax liability, the matter remanded back to the original authority.

Penalty - Held that: - penalties imposed u/s 76 & 78 of the FA are an overkill and will require to be set aside - penalty imposed u/s 77 upheld.

Appeal allowed by way of remand.


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