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ST - Agreement for cleaning of hospital premises - Revenue demands ST under Manpower Supply - activity apparently is Cleaning Services and it is taxable if provided to any Commercial entity - as service recipient is not commercial, Stay granted: CESTAT

By TIOL News Service

MUMBAI, FEB 13, 2013: THE applicant entered into an agreement for cleaning of the premises of D.Y. Patil Hospital & Research Centre. The CCE, Pune is of the view that the said activity undertaken by the applicant falls under the category of Manpower Recruitment and Supply Agency Services. Accordingly, a demand notice for recovery of Service Tax of Rs. 91,83,978/- was issued and confirmed by the Commissioner along with imposition of interest and penalties.

The applicant is before the CESTAT seeking waiver of the adjudged dues.

It is submitted that the activity undertaken by the applicant squarely falls under the category of ‘Cleaning services' under section 65 (105) (zzzd) of the Finance Act, 1994 and, therefore, the impugned demands are not sustainable.

The Bench after perusing the agreement between the parties observed -

"5. As per the agreement, the applicants are engaged in the Cleaning services of D.Y.Patil Medical Hospital and Research Institute. As per the Section 65 (105) of the Finance Act, 1994, the Cleaning service is taxable, if provided to any Commercial or Industrial Institution. We have seen that the cleaning activities have been provided by the applicant to D.Y. Patil Medical Hospital & Research Institute, which is neither commercial nor an Industrial institution. Therefore, the activity undertaken by the applicant is not taxable."

Holding that the applicant had made out a case for 100% waiver of pre-deposit of service tax, the Bench waived the requirement of pre-deposit of the adjudged dues and Stayed recovery.

In passing: A crore of demand confirmed with impunity - washed & drained out!

(See 2013-TIOL-272-CESTAT-MUM)


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