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2018 (12) TMI 255
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....pellants are service providers and they were 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 hi....
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....otification No. 12/2012-ST dated 17.03.2012. 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 Inc....
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....Tax Rules, 1994. The said show cause notice on contest was adjudicated through impugned Order-in-Original wherein the Original Authority has confirmed the demand with interest and imposed equal penalty. Aggrieved by 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- ....
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.... stated that cleaning service in respect of non-commercial buildings and premises is not covered for the purpose of levy of service tax. This Circular when read with Circular issued in 2004 would show that cleaning services performed 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 maintain....