TMI Blog2018 (12) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. Various agreements that must have been entered into by the appellant with the service recipient were not examined by Revenue. Further the invoices raised by the appellant were not examined by Revenue. It was essential to scrutinize the agreements and the invoices to come to a conclusion about exact nature of activity by the appellant so as to examine whether such activity was covered by definition of any service and whether any abatement from assessable value was available - without undertaking any examination of the activity rendered by the appellant, on the basis of income statement demand was raised. Since there was no scrutiny of the receipt by the appellant for issue of said SCN, the impugned SCN is not sustainable law - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cruitment Supply/Agency in their ST-3 returns, though income from three services like Manpower, Cleaning Mess Management has been shown separately in balance Sheet. Regarding non-payment of Service Tax in respect of Para Medical Services Disposal of Biomedical waste even after obtaining registration Certificate, Shri Tiwari stated that as SGPGIMS Extra Divisional Hospital, RDSO were the recipient of these two services, so, they were not paying Service Tax on these services being exempted from payment of service tax. Whereas, on being asked to explain the exact nature of Para Medical Services, Shri Tiwari stated Para Medical Services in their case is nothing but supply of Man Power in respect of Patient Care Service and they supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7081572 Income from Sanitation Lawn Maintenance 3686991 481615 Income from Cleaning Service 449297 1464601 2236417 62731 Receipt from Paramedical Services 6548909 10475164 3200570 Biomedical Waste Services 1985724 Receipt from Manpower Supply 2192817 6475673 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6845573 1304875 5540698 Therefore, the amount of Service Tax of ₹ 55,40,698/- was payable by the party during the period 2009-10 to 2012-13. But the party failed to deposit the said service tax and thus violated the provisions of Section 68 of the Finance Act, 1994, read with Rule 6 of the Service Tax Rules, 1994. The said show cause notice on contest was adjudicated through impugned Order-in-Original wherein the Original Authority has confirmed the demand with interest and imposed equal penalty. Aggrieved by the said order appellant is before this Tribunal. 3. The appellant assailed the entire demand on the following grounds:- A. Service Rendered to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot for the purposes of profit have to be treated as non-commercial. In the instant matter SGPGI is a State University established by the State Government, therefore, the building of SGPGI has to be considered as non-commercial and it goes out of the definition of Cleaning Service. As per Para 9.3 of C.B.E C. Instruction F. No. B1/6/2005-TRU, dated 27.07.2005, it has been stated that cleaning service in respect of non-commercial buildings and premises is not covered for the purpose of levy of service tax. This Circular when read with Circular issued in 2004 would show that cleaning services performed in non-commercial building are not leviable to service tax. From the SGPGI Act, it is clear that SGPGI is Government hospital of U.P. Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice has simply added together the receipts by the appellant from various heads in the balance sheet and demanded service tax on the entire receipts. We find that various agreements that must have been entered into by the appellant with the service recipient were not examined by Revenue. Further the invoices raised by the appellant were not examined by Revenue. It was essential to scrutinize the agreements and the invoices to come to a conclusion about exact nature of activity by the appellant so as to examine whether such activity was covered by definition of any service and whether any abatement from assessable value was available. We find that without undertaking any examination of the activity rendered by the appellant, on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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