TMI Blog2023 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, a local authority or a governmental authority - Public health services. Service provided to G. P. Pant Hospital (GPPH) and Maulana Azad Institute of Dental Sciences (MAIDS) located in New Delhi - HELD THAT:- The period of dispute involved in this case is from 2009-10 to 2014-2015. In exercise of the powers conferred under Section 93 of the Finance Act, 1994, the Central Government had issued the Notification No.25/2015-S.T. dated 20.06.2012 in exempting various taxable services from payment of Service Tax. The two hospitals in this case viz., GPPH and MAIDS are run by the Government of N.C.T. We have examined the agreements entered into between the Appellant and G. B. Pant Hospital, Government of N.C.T., New Delhi. Such agreem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also be available. Thus in this connection, there are no merits in the impugned order passed by the learned Commissioner (Appeals). The impugned order passed by the learned Commissioner (Appeals) is set aside - Appeal allowed. - HON BLE MR. S. K. MOHANTY , MEMBER ( JUDICIAL ) And HON BLE MR. M. M. PARTHIBAN , MEMBER ( TECHNICAL ) Shri S.S. Gupta, Chartered Accountant for the Appellant Shri Badhe Piyush Barasu, Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY Briefly stated, the facts of the case are that the appellant herein is engaged in providing the taxable service under the category of cleaning service defined under the Finance Act, 1994. During the disputed period, while cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcise of the powers conferred under Section 93 of the Finance Act, 1994, the Central Government had issued the Notification No.25/2015-S.T. dated 20.06.2012 in exempting various taxable services from payment of Service Tax. The exemption entry in Sr. No. 25 of the said Notification has exempted various taxable services with the following narration: 25. Services provided to Government, a local authority or a governmental authority by way of- (a) water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation; or Subsequently, the said exemption entry in the notification was substituted by Notification No. 06/2014-S.T. dated 11.07.2014 (w.e.f. 11.07.2014) providing for the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es by way of water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation will continue to remain exempted but the exemption would not be extendable to other services such as consultancy, designing, etc. not directly connected with these specified services. (Emphasis supplied) On perusal of the said circular it is evident that the intention of the legislature was to exempt the taxable services provided to the Government and the local bodies. The recipient of service in this case since is a Government body, the services provided by the Appellant, in our considered opinion, should also be considered for exemption in terms of both the un-amended Notification dated 11.07.2014 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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