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2014 (1) TMI 91 - AT - Service TaxWaiver of pre deposit - Manpower Recruitment or Supply Agency Services - Agreement for cleaning premises of D.Y. Patil Hospital & Research Centre - Held that:- As per the agreement, the applicants are engaged in the Cleaning services of D.Y. Patil Medical Hospital and Research Institute. As per Section 65(105) of the Finance Act, 1994, the Cleaning service is taxable, if provided to any Commercial or Industrial institution. We have seen that the cleaning activities have been provided by the applicant to D.Y. Patil Medical Hospital & Research Institute, which is neither commercial nor a Industrial institution. Therefore, the activity undertaken by the applicant is not taxable - applicant has made out a case for 100% waiver of pre-deposit of Service tax - Stay granted.
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