2018 (12) TMI 255

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....ere issued with a show cause notice dated 30.09.2014 for the period from 2009-10 to 2012-13 through which a demand of service tax of Rs. 55,40,698/- was raised by invoking extended period of limitation. Relevant paragraphs of the said show cause notice are reproduced below:- "Whereas, from the perusal of balance sheet for the year 2011-12 of the party it was observed that income from Services like Bio Medical Waste Management, Cleaning Service, Man Power Supply Services, Para Medical & Mess Management Services have been shown but the ST-3 returns of the same period show payment of Service Tax in respect of Man Power Recruitment/Supply Agency Service only. In this regard Shri Tiwari explained in his statement dated 15.09.2014 that due to cl....

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....Therefore, it appears that the party also deliberately did not pay service tax on these two services. And whereas, on scrutiny of Balance Sheets of M/s Sun Facility Pvt. Ltd. for the period 2009-10 (RUD-2), 2010-11 (RUD-3), 2011-12 (RUD-4) and 2012-13 (RUD-5), the amount of gross receipt from business operation in different head was as under- CHART-I Income as per Balance Sheet under various head. Year 2009-10 2010-11 2011-12 2012-13 Income from Mess Management 835945   3207686 45781 Income from Para Medical Services 7675841 4981273   7081572 Income from Sanitation & Lawn Maintenance 3686991 481615     Income from Cleaning Service 449297 1464601 2236417 62731 Receipt from Paramedical Servic....

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....the said order appellant is before this Tribunal. 3. The appellant assailed the entire demand on the following grounds:- A. Service Rendered to RBI- The appellant's contention is that the Government had issued Notification number 22/2006 dated 31.05.2006 and clarified that all type of taxable services provided to RBI are exempt from the Service tax still the Adjudicating Authority has confirmed the demand of Service Tax by holding that RBI is a commercial concern. B. Taxability of Cleaning Service Rendered to SGPGI- As per the SGPGI Act, 1983, the Institute shall function as a University established under the State Act and as per the object clause of the said Act, the Institute shall work in the field of medical science and State Governm....

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....erformed in non-commercial building are not leviable to service tax. From the SGPGI Act, it is clear that SGPGI is Government hospital of U.P. Government and cannot be termed as commercial organization by any stretch of imagination, therefore, demand of service tax on services rendered to SGPGI is out of ambit of Finance Act in terms of Board Circular dated 27.07.2005. C. Cleaning Services to Factory Hospitals- That the appellant had rendered Cleaning Services to hospitals of SAIL & RDSO. Such hospitals were maintained by the occupier of the Factory as per the mandate of Factories Act, 1948. Rule 82 of the Factories Rules, 1948 prescribes such condition. Thus the hospitals of such factories which are maintained in compliance of other Statu....