2018 (2) TMI 400

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.... K.P. Muralidharan, AC (AR) - For the Respondent ORDER Per: Bench The appellants were engaged in providing services of cleaning, housekeeping and other general conservancy services to BSNL and Trichy Airport. Department took the view that these services are taxable w.e.f. 16.06.2005 under the category of "cleaning activity services". Accordingly, proceedings were initiated against the app....

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....ing and general conservancy services for their administrative and other technical buildings. Similar services had been provided to other BSNL installations. They had also separate agreements with Airport Authority of India (AAI) for upkeeping of terminal building and other complexes of Trichy Airport. Ld. Advocate submits that at this point of time, they do not have relevant records to support the....

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.... absence of any evidence that assessee had billed or that they received service tax amount from such departments, penalties are not imposable as has been held by the Tribunal in the case of Rajasthan Ex-servicemen Ltd. Vs CCE Jaipur - 2017 (52) STR 42 (Tri.-Del.). 2. On the other hand, Ld. A.R supports the impugned order. He further submits that invocation of extended period is very much justif....

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....have billed or collected service tax amounts from BSNL or AAI. This being so, we are of the considered opinion that tax liability should be calculated after extending exemption limits available to small service providers and allowing cum tax benefit on the liabilities so arrived at. So ordered. For the limited purpose of recalculating tax liability on these lines, we remand the matter back to the ....