https://www.taxtmi.com/caselaws?id=760745 CESTAT Chennai set aside the service tax demand on cleaning services, finding the show cause notice was based on assumptions and presumptions without specific allegations warranting service tax levy. The tribunal followed the precedent in Balaji Insulations India Pvt. Ltd., emphasizing that determination of taxable service value under Section 67 requires examining activities covered by negative list versus those in service definition. Since the impugned order failed to examine books of accounts and lacked substantive basis, questions of extended period and penalty did not arise. Appeal allowed. en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760745 CESTAT Chennai set aside the service tax demand on cleaning services, finding the show cause notice was based on assumptions and presumptions without specific allegations warranting service tax levy. The tribunal followed the precedent in Balaji Insulations India Pvt. Ltd., emphasizing that determination of taxable service value under Section 67 requires examining activities covered by negative list versus those in service definition. Since the impugned order failed to examine books of accounts and lacked substantive basis, questions of extended period and penalty did not arise. Appeal allowed. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760745