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2020 (1) TMI 7 - HC - Service TaxClassification of services - Business Auxiliary Services or not - cleaning and sweeping of public roads and streets in the city of Chennai as well as collection and transportation of municipal solid wastes at designated places in the city - HELD THAT:- The activity of 'cleaning' has been defined and understood to apply qua commercial and industrial as well as related buildings and premises only. The activity of cleaning in relation to all other premises excepting those specifically defined, such as public roads and streets in this city, stand outside the ambit of the definition - thus, the receipts from cleaning activities carried out by the petitioner on public roads and streets stand excluded from the ambit of tax, even at the threshold. The impugned SCN which seeks to bring to tax receipts from cleaning activities carried out by the petitioner in public roads/public streets, was based on an objection by the audit that has itself not found favour with the Departmental assessing officer, and has subsequently not been pursued - Petition allowed - decided in favor of petitioner.
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