Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 816 - AT - Service TaxRefund claim - Cleaning services provided to educational institution - whether the building of ISB can be considered as non-commercial building or commercial building? - Held that:- It is not in doubt that Indian School of Business is registered as a company under the Companies Act and is engaged in the business of teaching management. This activity of the Indian School of Business does not make it a non-commercial institution; it is a commercial institution engaged in the business of providing management education. They would have been covered under the Commercial Training and Coaching Services but for the exclusion clause therein. There is no such exemption as far as cleaning activity rendered by the appellant is concerned and there is no reason to treat the buildings and premises of Indian School of Business anything other than commercial buildings and premises for the purpose of cleaning services - the cleaning activity rendered by the appellant is not excluded from the scope of service tax. Appeal rejected - decided against appellant.
|