https://www.taxtmi.com/caselaws?id=450035 CESTAT Ahmedabad upheld Commissioner's order partially confirming service tax demand of Rs. 2,15,195 while dropping remaining demand. Tribunal held that manpower supply services to government hospitals, medical colleges, and health centers qualify for exemption under Sr. No. 25(a) of Notification 25/2012-ST as they contribute to public health services. Services to educational institutions were exempted under Sr. No. 9 as auxiliary educational services. Cleaning and housekeeping services to government offices were exempted under sanitation conservancy provisions. Extended limitation period was not applicable as no willful suppression or intent to evade service tax was established. Revenue's appeal dismissed. en-us Fri, 23 Feb 2024 00:00:00 +0530 Mon, 26 Feb 2024 06:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450035 CESTAT Ahmedabad upheld Commissioner's order partially confirming service tax demand of Rs. 2,15,195 while dropping remaining demand. Tribunal held that manpower supply services to government hospitals, medical colleges, and health centers qualify for exemption under Sr. No. 25(a) of Notification 25/2012-ST as they contribute to public health services. Services to educational institutions were exempted under Sr. No. 9 as auxiliary educational services. Cleaning and housekeeping services to government offices were exempted under sanitation conservancy provisions. Extended limitation period was not applicable as no willful suppression or intent to evade service tax was established. Revenue's appeal dismissed. Case-Laws Service Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450035