https://www.taxtmi.com/caselaws?id=754657 The CESTAT Chandigarh held that the appellant was liable for service tax on cleaning services provided to a thermal plant from 2005-2010. The Tribunal confirmed that cleaning services at industrial premises attract service tax regardless of the plant being government property, citing CBEC circular. However, the extended limitation period was rejected as the appellant had bonafide belief that services to government entities were exempt. The demand was confirmed only for the normal limitation period, with penalty set aside and matter remanded for quantification. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754657 The CESTAT Chandigarh held that the appellant was liable for service tax on cleaning services provided to a thermal plant from 2005-2010. The Tribunal confirmed that cleaning services at industrial premises attract service tax regardless of the plant being government property, citing CBEC circular. However, the extended limitation period was rejected as the appellant had bonafide belief that services to government entities were exempt. The demand was confirmed only for the normal limitation period, with penalty set aside and matter remanded for quantification. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754657