https://www.taxtmi.com/caselaws?id=390394 The court clarified that the petitioner's cleaning activities on public roads and streets do not fall under the 'business auxiliary services' category for tax purposes. The audit's misclassification based on a misunderstanding of the Finance Act's definition of 'cleaning activity' was rejected. The court emphasized the importance of accurately interpreting statutory definitions to ascertain tax liabilities. The show cause notice, challenging the classification, was set aside as it was not accepted by the assessing officer, providing relief to the petitioner. en-us Mon, 09 Sep 2019 00:00:00 +0530 Wed, 01 Jan 2020 16:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390394 The court clarified that the petitioner's cleaning activities on public roads and streets do not fall under the 'business auxiliary services' category for tax purposes. The audit's misclassification based on a misunderstanding of the Finance Act's definition of 'cleaning activity' was rejected. The court emphasized the importance of accurately interpreting statutory definitions to ascertain tax liabilities. The show cause notice, challenging the classification, was set aside as it was not accepted by the assessing officer, providing relief to the petitioner. Case-Laws Service Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390394