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2013 (4) TMI 351 - AT - Service TaxService tax on Cleaning Services - assessee pleaded that services being rendered to the hospitals, religious and charitable institutions are not covered under the category of services as they are not commercial concerns hence no liability to service tax - Held that:- The impugned order does not talk about the details of hospitals, religious and charitable institutions and non commercial concerns for coming to a conclusion whether these institutions are excluded from the definition of service. From the impugned order it is found that the lower authorities are recording that these details are not produced. Also Chartered Accountant plea that the value of the material has been included for the purpose of arriving at the service tax liability, is erroneous on the ground that the lower authorities in the subsequent show cause notices are issued demanding the service tax on the actual services rendered by them - the issue needs reconsideration by the adjudicating authority by appreciating all the pleas which the appellant takes before him.
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