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2013 (2) TMI 105 - AT - Service TaxCleaning Services - Rendering to charitable hospitals and educational institutions - Circular No.80/10/2004-ST, dated 17.09.2004 - Held that:- As per the Board's Circular No.80/10/2004-ST, dated 17.09.2004, wherein construction of civil structure, which are being used for religious, charitable, health, sanitation and not for the purpose of profit are not taxable has been clarified. As the applicants have provided the Cleaning Service to Charitable Hospital, prima facie , relying on the above cited board's circular, we find that the applicants have made out a case for 100% waiver of pre-deposit. in favour of assessee
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