AAR : Security and Scavenging Services to medical colleges and Govt. hospitals, taxable

AAR holds that provision of security and scavenging services to medical colleges and various Govt. hospitals is not exempt under Notification No. 12/2017-CT (Rate) and WB Govt. Gazette Notification No. 1136-FT; Perusing Eleventh and Twelfth Schedule of the Indian Constitution, which contains items falling within purview of Panchayats and Municipalities, remarks that security services “are clearly not covered under the either list”; Further, rules that scavenging services ...