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    <title>2018 (8) TMI 692 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that cleaning services provided to Indian Railways prior to 2012 were not taxable under &#039;Cleaning services&#039; as per Section 65(105)(zzzd) of the Act. The Tribunal determined that the cleaning of Railway coaches did not fall under the definition of &quot;cleaning activity&quot; under Section 65(24b) as it pertained to commercial or industrial buildings and premises. Therefore, the orders confirming the tax demand were set aside, and the appellant&#039;s appeal was allowed.</description>
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    <pubDate>Thu, 19 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (8) TMI 692 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=365220</link>
      <description>The Tribunal ruled in favor of the appellant, holding that cleaning services provided to Indian Railways prior to 2012 were not taxable under &#039;Cleaning services&#039; as per Section 65(105)(zzzd) of the Act. The Tribunal determined that the cleaning of Railway coaches did not fall under the definition of &quot;cleaning activity&quot; under Section 65(24b) as it pertained to commercial or industrial buildings and premises. Therefore, the orders confirming the tax demand were set aside, and the appellant&#039;s appeal was allowed.</description>
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      <law>Service Tax</law>
      <pubDate>Thu, 19 Jul 2018 00:00:00 +0530</pubDate>
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