Levy of service tax - Clearing services as such Grass, Bush, ...

Service Tax Imposed on ONGC's Grass and Jungle Cutting Services u/s 65(24b) of Finance Act, 1994.

March 10, 2022

Case Laws     Service Tax     AT

Levy of service tax - Clearing services as such Grass, Bush, Jungle cutting at Area-III of ONGC Ank. And regular maintenance as tender documents - There is absolutely no doubt that the said activity amounted to provision of the cleaning services as defined in Section 65 (24b) of Finance Act, 1994 and there could not have been any bonafide doubt to in that regard - there are no merit in the argument that the appellant, harboured a bonafide view. - AT

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