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2018 (5) TMI 831 - AT - Service TaxDemand of service tax - Dusting (cleaning) services - Road Berms - Held that: - dusting (cleaning) is not falling under the category of management, maintenance and repair service as per the ratio laid down in the case of Commissioner of Central Excise, Jaipur vs. ANS Constructions Ltd. [2009 (6) TMI 465 - CESTAT, NEW DELHI] - demand set aside. Services regarding road beam are exempted as per Section 97 of the Finance Act, 1994 which was inserted on 28.5.2012 with retrospective effect. So, these services are not covered for the purpose of service tax - demand set aside. Appeal allowed - decided in favor of appellant.
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