https://www.taxtmi.com/caselaws?id=797126 Sweeping and cleaning manpower supplied to a Governmental Authority qualifies as exempt sanitation conservancy services where the authority is constituted under State law and performs municipal functions. The remaining taxable turnover may qualify for the small service provider exemption. Regular filing of ST-3 returns and a bona fide belief in exemption do not support invoking the extended limitation period; consequently, the service-tax demand and related penalties are unsustainable. en-us Fri, 14 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797126 Sweeping and cleaning manpower supplied to a Governmental Authority qualifies as exempt sanitation conservancy services where the authority is constituted under State law and performs municipal functions. The remaining taxable turnover may qualify for the small service provider exemption. Regular filing of ST-3 returns and a bona fide belief in exemption do not support invoking the extended limitation period; consequently, the service-tax demand and related penalties are unsustainable. Case-Laws Service Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797126