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2018 (11) TMI 755 - AT - Service TaxCleaning services - cleaning services with respect to the toilets constructed and maintained by them for Singareni Collieries Limited - scope of service - liability of service tax - Held that:- Cleaning services were clearly provided within the commercial premises of Singareni Collieries Limited and hence they are not excluded from the definition of cleaning services and are liable to pay service tax - However, the calculation of the amount of the service tax to be paid by the appellant is not clear as neither the Order-in-Original nor the Order-in-Appeal indicate whether the amount of service tax has been calculated on the total constructed value or on the amount paid towards cleaning of the toilets on a monthly basis. This is a fit case to be remanded back to the original authority for the sole purpose of re-calculation of the correct tax on the amounts received by appellant from Singareni Collieries Limited for cleaning activity - appeal allowed by way of remand.
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