ST : Cleaning of building of Hospital, which was not a commercial building, is not liable to service tax under Cleaning Services

ST : Where an assessee is filing returns regularly and its unit is audited periodically, Department is aware about fact of services rendered by them, there can't be any charge of suppression so as to invoke extended
period

ST : Cleaning of building of Hospital, which was not a commercial building, is not liable to service tax under Cleaning Services

ST : Where assessee had taken Cenvat credit on common input services used in providing outdoor catering services, conditions stipulated to avail benefit of abatement were not fulfilled and therefore, abatement was inadmissible

ST : Where non-payment of Service tax is only due to interpretation of statute, it is a fit case to be given relief of 'waiver of penalty' under section 80 of Finance Act, 1994

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[2013] 33 taxmann.com 606 (CCE - Chennai)

COMMISSIONER OF CENTRAL EXCISE, CHENNAI