Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Cleaning and on-board housekeeping services supplied to Indian Railways are described as exempt from service tax. Before 1 July 2012, cleaning railway stations and coaches was treated as outside taxable cleaning services because those locations and rolling stock were not commercial or industrial premises. From that date, cleaning, sanitation, conservancy, waste management, toilet disinfection and related housekeeping were treated as municipal functions provided to Government and covered by Entry 25 of Notification No. 25/2012-ST. The notes also state that extended limitation cannot rest on suppression where the Department already knew the same activities and facts, and that retention of collected service tax requires supporting evidence.
Cleaning and on-board housekeeping services supplied to Indian Railways are described as exempt from service tax. Before 1 July 2012, cleaning railway stations and coaches was treated as outside taxable cleaning services because those locations and rolling stock were not commercial or industrial premises. From that date, cleaning, sanitation, conservancy, waste management, toilet disinfection and related housekeeping were treated as municipal functions provided to Government and covered by Entry 25 of Notification No. 25/2012-ST. The notes also state that extended limitation cannot rest on suppression where the Department already knew the same activities and facts, and that retention of collected service tax requires supporting evidence.
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