https://www.taxtmi.com/caselaws?id=377797 The Tribunal dismissed both appeals, upholding the Commissioner (Appeals)'s decisions on the demand for cleaning services and the eligibility of abatement for outdoor catering services. The hospital was deemed a non-commercial building due to lack of evidence, leading to the rejection of the service tax demand. The assessee's failure to comply with Notification 1/2006 conditions resulted in the denial of abatement benefits for outdoor catering services. Compliance with notification requirements and providing substantial evidence were crucial factors in the Tribunal's decision. en-us Mon, 04 Mar 2019 00:00:00 +0530 Mon, 25 Nov 2019 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377797 The Tribunal dismissed both appeals, upholding the Commissioner (Appeals)'s decisions on the demand for cleaning services and the eligibility of abatement for outdoor catering services. The hospital was deemed a non-commercial building due to lack of evidence, leading to the rejection of the service tax demand. The assessee's failure to comply with Notification 1/2006 conditions resulted in the denial of abatement benefits for outdoor catering services. Compliance with notification requirements and providing substantial evidence were crucial factors in the Tribunal's decision. Case-Laws Service Tax Mon, 04 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377797