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 back the matter to the Revenue Department for passing a fresh order.
Source Taxguru
