https://www.taxtmi.com/caselaws?id=795467 Cleaning services supplied to a municipal authority and medical college were treated as exempt where cleaning was the essential contractual activity and the provider retained supervision and control over personnel, rather than supplying manpower. Amounts collected as service tax despite the exemption remained payable to the Government under Section 73A, but liability was confined to the amounts actually collected in that capacity. Penalties on authorised persons were maintained because collecting and retaining amounts represented as service tax despite no underlying liability was treated as evidencing intent to obtain unjust enrichment. The stated principle is that exemption from service tax does not permit retention of amounts collected as service tax. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795467 Cleaning services supplied to a municipal authority and medical college were treated as exempt where cleaning was the essential contractual activity and the provider retained supervision and control over personnel, rather than supplying manpower. Amounts collected as service tax despite the exemption remained payable to the Government under Section 73A, but liability was confined to the amounts actually collected in that capacity. Penalties on authorised persons were maintained because collecting and retaining amounts represented as service tax despite no underlying liability was treated as evidencing intent to obtain unjust enrichment. The stated principle is that exemption from service tax does not permit retention of amounts collected as service tax. Case-Laws Service Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795467