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Service Tax Case Law - Service Tax demand on cleaning services rendered to the Child Trust Hospital.

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Service Tax demand on cleaning services rendered to the Child Trust Hospital - non-commercial activity - revenue in appeal against impugned ruling that hospital being a charitable trust is a non-commercial building, the assessee is not liable to pay service.

HELD - If a hospital merely collects registration fees for registration of the patient and does not collect expenses for treatment, it cannot be said that the said hospital would fall out of the category of non-commercial building/hospital. The department having failed to establish with evidence, that Child Trust Hospital is a commercial building, the conclusion arrived by the Commissioner (Appeals) that the said hospital is a non-commercial hospital and the services rendered by the assessee to the hospital would not come within the purview of service tax requires no interference.

Apart from alleging that the assessee did not disclose the service tax payable under cleaning service, there is no allegation of suppression of facts on the part of the assessee, the conclusion of the Commissioner (Appeals) that demand for the extended period cannot sustain requires no interference, so also the penalty has been rightly set aside - answered in favour of assessee.

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Guest Saturday, 20 July 2019

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