https://www.taxtmi.com/caselaws?id=785642 Clarifies that cleaning and sanitation services supplied to a government hospital qualify for exemption under the relevant notification, construing the superintendent's agreement-making power on behalf of the hospital. The question is interpretative; therefore invocation of the extended period of limitation is inappropriate and no duty demand arises on merits. In absence of any fraud, collusion, wilful default or suppression of facts, penalty cannot be sustained and orders imposing tax and penalties are to be set aside. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785642 Clarifies that cleaning and sanitation services supplied to a government hospital qualify for exemption under the relevant notification, construing the superintendent's agreement-making power on behalf of the hospital. The question is interpretative; therefore invocation of the extended period of limitation is inappropriate and no duty demand arises on merits. In absence of any fraud, collusion, wilful default or suppression of facts, penalty cannot be sustained and orders imposing tax and penalties are to be set aside. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785642