TMI Blog2022 (6) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... of would not be covered within the purview of service tax under this category. Further Notification No. 9/2009-ST dated 03.03.2009, exempts the taxable services specified in clause (105) of Section 65 of the Finance Act, which are provided in relation to the authorized operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone, from the whole of the Service tax leviable thereon under section 66 of the Finance Act - The demand of Service tax on material value supplied to the client during the impugned period was not justifiable. Service tax cannot be leviable on value of material supplied to the client. Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office in-charge, informed the officers that M/s Ssb Facility Management Services was a proprietorship firm and had obtained Service tax registration for providing taxable services. M/s Ssb Facility Management Services firm was being operated upto the year 2010-11 and in 2010-11 a new firm was started working from the same premises in the name of M/s Ssb Facility Management Services Pvt. Ltd. He informed the officers that they were not including the value of the materials supplied to the service receivers and accordingly not paying any Service tax on the cost of the materials supplied. They were not charging any VAT in the bills raised to the Service receivers. Summons were issued to Appellants to produce the documents and to give statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04. We have carefully considered the submission made by the learned Authorised Representative and perused the records. Ongoing through the grounds of appeals we find that the appellant s submission in the defence is that department has gravely erred in not allowing exemption and deduction claimed while arriving at final taxable value. Cleaning activities in respect of non-commercial building or premises is not taxable. The Government in its Departmental Instruction vide TRUs letter F.No. B1/6/2005-TRU dated 20.07.2005 has clarified that cleaning service in respect of non-commercial building and premises thereof would not be covered within the purview of service tax under this category. Further Notification No. 9/2009-ST dated 03.03.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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