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No Service Tax leviable on cleaning services provided to non-commercial building or premises
Case Law Details
- Case Name
- Ssb Facility Management Service Pvt Ltd Vs C.C.E (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All CESTAT, CESTAT Ahmedabad
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SSB Facility Management Service Pvt Ltd Vs C.C.E (CESTAT Ahmedabad)
The CESTAT, Ahmedabad in the matter of M/s. SSB Facility Management Service Pvt Ltd. v. C.C.E. & S.T. -SURAT-I, [Service Tax Appeal No.12044 of 2015 dated June 10, 2022] set aside the Ex-parte order passed by the Revenue Department confirming the demand of Service tax along with interest and penalty on the cleaning services in respect of non-commercial building or premises. Held that, the demand of Service tax on such supply is not leviable as it is exempted from the levy of Service tax. Further, remanded...
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