2023 (12) TMI 178

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....in providing the taxable service under the category of "cleaning service" defined under the Finance Act, 1994. During the disputed period, while conducting audit of the records, the department observed that the Appellant had provided such service to G. P. Pant Hospital (GPPH) and Maulana Azad Institute of Dental Sciences (MAIDS) located in New Delhi, but did not pay service tax on account of the exemption provided in the Notification No. 25/2012-ST dated 20.06.2012 (Sr. No. 25). Further, it was also observed by the department that the appellant had also not paid service tax in respect of the taxable services provided to M/s Cummins Technology India Ltd. SEZ Unit. On the basis of the audit objection, the department initiated show cause proce....

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....he said exemption entry in the notification was substituted by Notification No. 06/2014-S.T. dated 11.07.2014 (w.e.f. 11.07.2014) providing for the following services under the scope of exemption in said notification: "(a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation or". It is fact that the two hospitals in this case viz., GPPH and MAIDS are run by the Government of N.C.T. We have examined the agreements entered into between the Appellant and G. B. Pant Hospital, Government of N.C.T., New Delhi. Such agreement was entered into by the service recipient on b....

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.... services provided by the Appellant, in our considered opinion, should also be considered for exemption in terms of both the un-amended Notification dated 11.07.2014 and the subsequent Notification dated 11.07.2014 supra. Therefore, we do not find any merits in the impugned order, insofar as it has upheld confirmation of the adjudged demands on the Appellant for provision of the taxable service to the Government Hospital. 4. With regard to the services provided by the Appellant to M/s Cummins Technology India Ltd, it is an undisputed fact that such unit is located in the Special Economic Zone (SEZ). In respect of claiming exemption for payment of service tax on the services provided to SEZ Unit/Developer, the Notification No. 09/2009-S.T....