Sanitation Services to Government Hospitals Exempt Under Notification No. 25/2012-ST: CESTAT Hyderabad

Srinivasa Out Sourcing Services Pvt Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad) The CESTAT Hyderabad considered whether cleaning, sanitation and manpower services provided by the appellant to Government hospitals in Andhra Pradesh were exempt from service tax under Notification No. 25/2012-ST dated 20.06.2012 and whether the extended period of limitation was invocable. The appellant had provided cleaning and sanitation services to Government hospitals under agreements with the State Government and had not paid service tax, claiming exemption. A Show Cause Notice dated 16.06.2017 for...