TMI Blog2015 (12) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- Adjudicating authority as well as the first appellate authority has come to a conclusion that the value of the contract awarded to the appellant, needs to be bifurcated and tax liability needs to be upheld under the category of cleaning and housekeeping services after denying them benefit of abatement of 50% of the gross value - both the lower authorities have mis-directed themselves i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be taxed under the same service category. In view of the clear law as has been settled by the Bench, we find that the impugned order is unsustainable and liable to be set aside - Decided in favour of assessee. - Appeal No. ST/335/11 - - - Dated:- 29-9-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri PV Sadavarte, Adv For the Respondent : Shri S R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Services, though he has been awarded the entire contract of maintenance of guest house which includes the cleaning and housekeeping services. 4.1 We find that the adjudicating authority as well as the first appellate authority has come to a conclusion that the value of the contract awarded to the appellant, needs to be bifurcated and tax liability needs to be upheld under the category of cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IOL-1642-CESTAT-MUM has held that the Service Tax law, no where states that if two distinct activities are undertaken or provided in a single agreement, they should not be taxed under the same service category. In view of the clear law as has been settled by the Bench, we find that the impugned order is unsustainable and liable to be set aside and we do so. 5. The impugned order is set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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