https://www.taxtmi.com/caselaws?id=446494 The tribunal set aside the impugned orders regarding service tax liabilities. For Issue 1, it ruled that cleaning services provided to government hospitals, specifically G. P. Pant Hospital and Maulana Azad Institute of Dental Sciences, were exempt from service tax under Notification No. 25/2012-ST and its amendment, as clarified by the Ministry of Finance. For Issue 2, services provided to M/s Cummins Technology India Ltd., an SEZ unit, were also exempt under Notification No. 09/2009-S.T. The tribunal allowed the appeals, overturning the Commissioner (Appeals)'s decision. en-us Tue, 07 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446494 The tribunal set aside the impugned orders regarding service tax liabilities. For Issue 1, it ruled that cleaning services provided to government hospitals, specifically G. P. Pant Hospital and Maulana Azad Institute of Dental Sciences, were exempt from service tax under Notification No. 25/2012-ST and its amendment, as clarified by the Ministry of Finance. For Issue 2, services provided to M/s Cummins Technology India Ltd., an SEZ unit, were also exempt under Notification No. 09/2009-S.T. The tribunal allowed the appeals, overturning the Commissioner (Appeals)'s decision. Case-Laws Service Tax Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446494