Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1034 - AT - Service TaxNon-payment of service tax - cleaning services - extended period of limitation - Held that: - these requires closure examination with relevant basic documents to arrive at a finding whether or not the recipient of service who is owing and managing the said building are to be considered as commercial or a non-commercial entity. Admittedly the buildings are used for running educational institutions recognized by law - irrespective of the status of the entity managing such educational institutions, the nature of the building has to be considered. The building being used by a recognized educational institution cannot be considered as of commercial in nature. Demand restricted for normal period - appeal allowed in part.
|