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2013 (11) TMI 397 - AT - Service TaxCleaning services for educational institutions – Waiver of Pre-deposit - Whether it is excluded from the scope of cleaning service u/s 65(24b) r.w. Section 65(105)(zzzd) of the Finance Act, 1994 or not – Held that:- The bills indicate that the charges have been made for cleaning work of the premises or the gardening works in the premises - As per Section 65(24b), cleaning services undertaken in respect of non-commercial buildings and premises are not liable to Service tax – similarly services rendered to agriculture, horticulture, animal husbandry or dairying is also excluded from the purview of Service Tax - Prima facie the appellant has made out a case for waiver of pre-deposit - unconditional waiver from pre-deposit of the dues granted – stay granted.
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