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2018 (7) TMI 1132 - AT - Service TaxBusiness Auxiliary Services - the respondent was providing services of supplying bed rolls to the Indian Railways, Jodhpur under a contract during the period w.e.f. 14.01.2005 to 29.02.2008 - Department has demanded the service tax payable on the amount received by the respondent from the Railways for the above said period in respect of the said services being provided to the passengers of the Railways. Held that:- What the respondent in this case was doing was supplying the cleaned linen to the Railways where, after the job of that particular day for the contractor stands over. It is also apparently clear that respondent contractor was not required to come in contact with the passengers which means no service he was rendering whether on behalf of the Railways, to the passengers/ the service recipients of Railways. The contractor was not even required to berth the washed/ cleaned linen in each Railway coach. The activity of washing and cleaning is apparently on principle-to-principle basis. The services provided by the respondent has rightly been held to be service provided by him to the Railways and not to the passengers on behalf of the Railways - demand under the head Business Auxiliary Services cannot sustain - appeal dismissed - decided against Revenue.
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