https://www.taxtmi.com/caselaws?id=767046 CESTAT Kolkata held that cleaning services rendered to Indian Railways were exempt from Service Tax. The appellant provided platform maintenance, rake sweeping, yard cleaning, and housekeeping services to Railways, a government organization operating for public welfare rather than profit. For the period up to 30.06.2012, such services to non-commercial entities were not taxable. Post-01.07.2012, the services qualified for exemption under Entry 25 of Notification 25/2012-ST as public health and sanitation services rendered to government, similar to municipal services. The tribunal found no suppression of facts since the appellant acted per Railways' instructions and genuinely believed services were exempt. Extended limitation period and penalties were deemed unsustainable. The demand was set aside and appeal allowed. en-us Wed, 12 Feb 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767046 CESTAT Kolkata held that cleaning services rendered to Indian Railways were exempt from Service Tax. The appellant provided platform maintenance, rake sweeping, yard cleaning, and housekeeping services to Railways, a government organization operating for public welfare rather than profit. For the period up to 30.06.2012, such services to non-commercial entities were not taxable. Post-01.07.2012, the services qualified for exemption under Entry 25 of Notification 25/2012-ST as public health and sanitation services rendered to government, similar to municipal services. The tribunal found no suppression of facts since the appellant acted per Railways' instructions and genuinely believed services were exempt. Extended limitation period and penalties were deemed unsustainable. The demand was set aside and appeal allowed. Case-Laws Service Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767046