2009 (3) TMI 880

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. ORDER In terms of the impugned order, the appellants are required to pre-deposit the following sums. (i) Service tax Rs. 12,26,964/- and Education Cess of Rs. 24,539/- along with interest; (ii) Penalty of Rs. 200/- per day under Section 76; and (iii) Penalty of Rs. 1,000/- under Section 77. 2. The learned advocate stated that out of above amounts, Rs. 10,000/- has already .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

.....       New Delhi, dated 23rd October, 2006 To The Director General Directorate General of C. Excise Intelligence East Block-VIII, Wing No. VI II Floor, R.K. Puram New Delhi. Sir, Sub: Service Tax on pay & use toilet - Service Tax liability on M/s. Sulabh International Social Service Organization (SISSO) - reg. Please refer to the investigation being carried ou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or using such toilet. 03. Therefore, Board is of view that cleaning activities of SISSO relating to "pay & use toilets", owned by municipal bodies does not attract Service tax under the law for time being in force. 04. This issues with the approval of the Chairman (CBEC). Yours faithfully, Sd/- (Gautam Bhattacharya) Commissioner (Service Tax) Copy to :- M/s. Sulabh International Social Ser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X