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2013 (10) TMI 915 - AT - Service TaxTaxability of Cleaning service provided to charitable school - Whether the building of ISB can be considered as a commercial building - Stay application - Held that:- meaning of ‘used or to be used’ for commerce or industry was considered and there it was observed that when the constructions are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit have to be treated as non-commercial. It is his submission that ISB is a charitable trust and therefore, the building has to be considered as non-commercial and therefore, it goes out of the definition - cleaning services in respect of non-commercial buildings and premises thereof is not covered for the purpose of levying of service tax. Retrospective amendment was basically to clarify the meaning of expression ‘Commercial Training or Coaching Centre’ - What is under consideration by us is cleaning services and not commercial training or coaching service. In our opinion, the retrospective amendment and the decisions of the Tribunal in relation to ‘Commercial Training or Coaching Centre’ cannot be applied to the cleaning services In cleaning service, what is required to seen is the purpose of building and the purpose of the building has to be examined in the light of understanding whether it is commercial or industrial building and how a layman understands the same. In the case of ‘Commercial Training or Coaching Centre’, the definition itself has been amended to ensure that even if the charitable trust rendering a commercial training or coaching centre, the same may be liable to tax - Stay granted.
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