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CESTAT ruled that cleaning services provided to Indian Railways were exempt from Service Tax. For the period up to 30.06.2012, the Tribunal held that railways cannot be considered a commercial concern as its passenger transportation is for public welfare without profit motive. For the period after 01.07.2012, services qualified for exemption under Entry No. 25 of Notification No. 25/2012-S.T., as they constituted "public health, sanitation conservancy and solid waste management" services rendered to a government body. The Tribunal also found no grounds for invoking extended limitation period as appellant had no intention to evade tax. The demand for Service Tax, interest, and penalties was set aside and the appeal allowed.
CESTAT ruled that cleaning services provided to Indian Railways were exempt from Service Tax. For the period up to 30.06.2012, the Tribunal held that railways cannot be considered a commercial concern as its passenger transportation is for public welfare without profit motive. For the period after 01.07.2012, services qualified for exemption under Entry No. 25 of Notification No. 25/2012-S.T., as they constituted "public health, sanitation conservancy and solid waste management" services rendered to a government body. The Tribunal also found no grounds for invoking extended limitation period as appellant had no intention to evade tax. The demand for Service Tax, interest, and penalties was set aside and the appeal allowed.
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