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    <title>2018 (2) TMI 400 - CESTAT CHENNAI</title>
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    <description>The forum upheld the tax liability for cleaning, housekeeping, and conservancy services provided to BSNL and Trichy Airport, along with penalties under Sections 76 and 78 of the Finance Act. However, penalties under Section 77 were upheld. The forum remanded the matter back to the original authority for recalculating tax liability after considering exemption limits for small service providers and allowing cum-tax benefit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=354979</link>
      <description>The forum upheld the tax liability for cleaning, housekeeping, and conservancy services provided to BSNL and Trichy Airport, along with penalties under Sections 76 and 78 of the Finance Act. However, penalties under Section 77 were upheld. The forum remanded the matter back to the original authority for recalculating tax liability after considering exemption limits for small service providers and allowing cum-tax benefit.</description>
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