https://www.taxtmi.com/caselaws?id=797343 Cleaning, sanitation and housekeeping contracts constitute cleaning services rather than manpower supply where the provider retains control and supervision over personnel and consideration is for the completed activity, not workforce deployment. The related service-tax demand, interest and penalties were therefore unsustainable. A mismatch between income-tax disclosures and ST-3 returns cannot, without corroborative evidence of taxable services and their value, establish service-tax liability; the demand based solely on that discrepancy was unsustainable. Admitted tax and interest on legal services remained payable, without penalty. en-us Tue, 18 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797343 Cleaning, sanitation and housekeeping contracts constitute cleaning services rather than manpower supply where the provider retains control and supervision over personnel and consideration is for the completed activity, not workforce deployment. The related service-tax demand, interest and penalties were therefore unsustainable. A mismatch between income-tax disclosures and ST-3 returns cannot, without corroborative evidence of taxable services and their value, establish service-tax liability; the demand based solely on that discrepancy was unsustainable. Admitted tax and interest on legal services remained payable, without penalty. Case-Laws Service Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797343