TaxTMI 
TaxTMI 
2026 (1) TMI 1398
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....hri L. Subbarami Reddy, Director of M/s Srinivasa Outsourcing Services Ltd., have filed these two appeals against the Order-in-Original dated 28.03.2018 (impugned order) passed by the Commissioner of Central Tax, Guntur. Since, both the appeals are related to same Order-in-Original, therefore both the appeals are taken up simultaneously to decide together. 2. The facts in brief are that the appellant is engaged in providing cleaning services, sanitation services, manpower supply services etc., to the Government of Andhra Pradesh through M/s Andhra Pradesh Health and Medical Housing & Infrastructure Development. The appellant entered into agreements with various Government Hospitals including Government Mental Care Hospital, Visakhapatnam....
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...., and Shri L. Subbarami Reddy, Director of M/s Srinivasa Outsourcing Services Ltd., on being aggrieved by the impugned order, filed above appeals respectively before the Tribunal. 8. Learned Counsel for the appellant submits that the appellant awarded work/contract of sanitation and cleaning of various Government Hospitals run by the State Government either directly or through A.P. Health and Medical Housing and Infrastructure Development Corporation. Hospital is directly run by the State Government and therefore these services related to Government only. Section 65B(26A) of the Finance Act with effect from 14.05.2015 defined the word Government as follows: "Government means the Departments of the Central Government, a State Gov....
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....ise and Service Tax, Bhavnagar Vs D.G. Nakrani [2025 (32) CENTAX 227 (Tri-Ahmd)] and extended the benefit of service tax exemption under above exemption notification. The Department filed appeal against the order of Ahmedabad Tribunal before the Hon'ble Supreme Court. Hon'ble Supreme Court dismissed the appeal filed by the Revenue. 11. Learned Counsel for the appellants also relied on the decision of other Co-ordinate Bench Ahmedabad in the case of Commissioner of Central Excise and Service Tax, Bhavnagar Vs M.J Solanki [2025 (26) CENTAX 121 (TriAhmd)]. The Co-ordinate Bench held that the cleaning and housekeeping services provided by the respondent to Government Hospitals and other Government entities during the period April 2012 to Mar....
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.... and during the course of arguments. 15. The issue is whether the cleaning and sanitation services provided by the appellant to Government Hospital would fall under the taxable service and exempted from the service tax vide Notification No. 25/2012-ST dated 20.06.2012. The agreement is between the appellants and the Superintendent, Government Medical Care Hospital, Visakhapatnam. The scope of work is of maintaining sanitation and hygiene within hospital buildings and premises and include cleaning of hospital including floor, toilets, sinks, bathrooms, drainage and sewerage etc; dusting the furniture, workstation etc., and disposal of waste i.e. both normal waste and bio-waste. Section 65B(51) define taxable service means any service on w....
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....se of D.G. Nakrani, supra, held as follows: "27. We find that in the present matter, revenue demanded the service tax from the respondent for providing cleaning services to Government hospitals, courts, local authorities, Government undertakings etc. We find that the cleaning and housekeeping services are essential parts of sanitation conservancy and waste management and respondent are eligible for exemption under Sl. No. 25(a) of the Mega Notification No. 25/2012-ST dated 20/06/2012 for cleaning and housekeeping service provided to Government Hospitals and other Government entities. Accordingly, the demand of service tax with respect to services provided to Government entities cannot be sustained and rightly dropped by the Ld. Adj....