TaxTMI 
TaxTMI 
2024 (4) TMI 231
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....Educational Trust (SKCMET for short), Nexgen Educational Trust (Nexgen for short) and Sri Chaitanya Educational Trust (Sri Chaitanya for short). All the three recipient entities are running educational institutions. The period of dispute is 2011-12 & 2012-13 (prior to 01.07.2012). Prior to 01.07.2012, the services were taxed with specific description/classification. The appellant had the following incomes during the period under dispute: Description of income (as given under 'Revenue from Operations' Amount for the year 2011-12 (in Rs.) Amount for the year 2012-13 (in Rs.) Proceeds from sale of books 2,91,83,962 51,43,85,208 Proceeds from sale of books institutions - 31,96,72,122 Service income: (i) Cleaning and housekeeping services 8,10,70,000 7,42,16,762 (ii) Cooking services 14,70,00,000 7,57,86,076 (iii) Fleet Management services 2,03,60,000 3,22,77,162 3. Learned Counsel urges - so far cooking service is concerned, all the grocery and gadgets including space are provided by the service recipient institutions and the appellant is only providing competent manpower for cooking the foods/beverages. In the circumstances, there is no supply of foo....
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....ivision Bench of this Tribunal in the case of Bombay Intelligence Security (India) Ltd vs CST, Mumbai-II [2015 (40) STR 157 (Tri-Mumbai)] where cleaning services were provided to Govt. Hospitals, Govt. Educational Institutions, Horticulture, Agriculture, Housing Societies, etc., it was held that such services undertaken in respect of non-commercial and non-industrial establishments, is not liable to service tax. 6. So far fleet management service (transportation) is concerned, the appellant only supplies drivers and cleaners. The said service is not taxable under the head 'Management, Maintenance or Repair service' (MMRS). Further, under Notification No.14/2004-ST 'Business Auxiliary services' (BAS) provided in relation to education are exempted. Further, in the similar case of Junior Varsity, Revenue had demanded service tax under 'Business Support service' (BSS), which demand was set aside by this Tribunal vide Final Order No. A/30645-30647/2019 dt.16.09.2019. 7. In the present disputed period, Revenue has again raised the demand for the same service by changing the classification as MMRS. What is exempted under one category cannot be taxed under a different category as held by....
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....ides the ingredients for preparation of food/beverages or the materials like utensils, gadgets, ovens, etc. Reliance is placed on the ruling of this Tribunal in P. Siva Prasad vs CCE, Hyderabad-III [2019 (27) GSTL 233 (Tri-Hyd)], wherein the assessee was engaged in sale of food and beverages on trains and platforms under contract awarded by IRCTC to supply food items. Assessee got his food items from pantry car run by IRCTC and in turn sold them to the passengers and out of the sale proceeds, the assessee kept his share/commission and handed over the rest to IRCTC. This Tribunal held that the said activity is liable to service tax relying on the ruling of Hon'ble Allahabad High Court in Indian Coffee Workers' Co-op Society Ltd [2014 (34) STR 546 (All.)] and also the ruling of Hon'ble Kerala High Court in Saj Flight Services Pvt Ltd [2006 (4) STR 432 (Ker.)], wherein it was held that supply of food on the aircrafts amounts to outdoor catering. 12. Learned AR further contends that as per the agreement dt.16.09.2011, nowhere specifies that the recipient institution requires supply of person or manpower. Agreement also does not specify that they require so many number of cooks/chefs a....
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....rtation of institutions. It was also stated that drivers are allocated on route basis and vehicle wise, and they monitor the functioning and movement of vehicles. 16. As regards the ground of limitation taken by the appellant, it is urged that suppression of facts alone is good enough reason for invoking extended period. The appellant was a registered assessee and was well aware of the service tax provisions. The appellant is running business having turnover in crores. Both the appellant and the clients have been facing proceedings before the Service Tax authorities. Thus, the appellant being of the view that they were not liable to service tax with respect to the services in dispute herein is not bonafide. The appellant has chosen to contradict the classification of the services made by the department without assuming the responsibility for non-payment of service tax even as per their own belief or understanding. Further, reliance is placed on the following decisions: a) ICICI Econet Internet & Technology Fund vs CCE, Bangalore [2021 (51) GSTL 36 (Tri-Bang) b) Kopran Ltd vs CCE, Raigad [2011 (23) STR 627 (Tri-Mum)] c) Bhushan Steel & Strips Ltd [2014 (310) ELT 198 (Tri-Mu....