𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗹𝗲𝗮𝗻𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗽𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝘁𝗼 𝗥𝗮𝗶𝗹𝘄𝗮𝘆𝘀

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Prabhakar Enterprises 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱: Prabhakar Enterprises provided cleaning and manpower services to Indian Railways, Airport Authority, and SEZ units. A show-cause notice led to service tax demands, with some dropped and others confirmed.

⚖️ 𝗜𝘀𝘀𝘂𝗲: Is the appellant liable for service tax on services provided to railways, and can the extended limitation period be invoked?

📜 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that service tax is payable for cleaning services to railways, invalidated the Commissioner's decision, deemed extended limitation inapplicable, and affirmed the inclusion of service tax in the gross amount.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Prabhakar Enterprises vs. Commissioner of Central Excise, Bharuch 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 11916 of 2016 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 24 January 2024

This ruling clarifies the tax liability for cleaning services provided to Indian Railways and addresses issues related to the limitation period and the gross amount charged, including service tax.