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TMI Blog2025 (2) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... sued a Show Cause Notice dated 10.10.2018 on the basis of figures obtained from Form 26AS seeking Service Tax of Rs.38,57,260/- for the period from 2013-14 to 2016-17. The Original Authority vide Order dated 14.11.2019 dropped the proceedings on the grounds that the notice has provided services to Governmental Authorities pertaining to public health relying on CBIC Circular No.2010/2/2018-ST dated 30.05.2018. On an appeal filed by the Revenue, Commissioner (Appeals) vide Order-In-Appeal dated 17.03.2021 held that the services rendered by the Appellants is rent a cab operator service and hence, is taxable. Learned Commissioner (Appeals) set aside the Order-In-Original and confirmed the duty demanded. Hence, this Appeal. 2. Shri Ramji Khare, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.25/2012-St reads as follows:- "25. Services provided to Government, a local authority or a governmental authority by way of - (a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or Further Notification No. 6/2014-ST dated 11.07.2014 substituted entry No." 7. We further find that the Ahmadabad Bench of the Tribunal in the case of Commissioner of C.Ex. & S.T., Bhavnagar (supra) has held as follows:- "6.4 On perusal of the above entry of Notification No. 25/2012-ST dated 20.06.2012 as amended vide Notification No. 6/2014-ST dated 11.07.2014, it would be seen t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that services of public health is required to be exempted from payment of Service tax. Further the said entry of above Notification supra is for providing public health services "to Government‟ and not "by Government‟. The words " any activity" and "by way of" employed by the legislature in above exemption entry of Notification No. 25//2012-ST would make it abundantly clear that all the activities involved in relation to public health are covered under the said entry. We find the strength in the finding of Ld. Adjudicating authority that any services provided to government in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement etc, is exempted from payment of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - "3.3 As regards the activity undertaken by the PSP for the State government for which consideration is charged, attention is invited to sl.no 25(a) of the notification no 25/2012 - Service Tax dated 20th June. 2012. The scope of the relevant exemption, in different time periods, was as follows: - In the period from 01.07.2012 to 10.07.2014 "Services provided to Government, a local authority or a governmental authority by way of "(a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or ...." In the period from 11.07.2014 to 30.06.2017 "Services provided to Government, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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