https://www.taxtmi.com/caselaws?id=799571 Cleaning, sanitation, garbage-removal, platform and coach maintenance, and onboard-housekeeping services supplied to Indian Railways perform municipal functions concerning public health, sanitation conservancy and solid-waste management and fall within the Entry 25(a) service-tax exemption. Extended limitation cannot rest on suppression where relevant financial statements, tax-information forms and returns were available for departmental scrutiny and intent to evade is unproved. Return non-filing or delay remains independently subject to statutory penalty and late fee. An investigation deposit against an unsustainable tax liability is refundable with applicable interest rather than subject to the service-tax refund procedure. An allegation that collected tax was retained requires conclusive proof of non-deposit. en-us Mon, 21 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799571 Cleaning, sanitation, garbage-removal, platform and coach maintenance, and onboard-housekeeping services supplied to Indian Railways perform municipal functions concerning public health, sanitation conservancy and solid-waste management and fall within the Entry 25(a) service-tax exemption. Extended limitation cannot rest on suppression where relevant financial statements, tax-information forms and returns were available for departmental scrutiny and intent to evade is unproved. Return non-filing or delay remains independently subject to statutory penalty and late fee. An investigation deposit against an unsustainable tax liability is refundable with applicable interest rather than subject to the service-tax refund procedure. An allegation that collected tax was retained requires conclusive proof of non-deposit. Case-Laws Service Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799571