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TMI Blog2020 (1) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... failure to pay Service Tax from 16-06-2005 to 31-03-2008 etc. imposed on the appellant on the ground that the service provided by the appellant is covered under "Manpower Recruitment and Supply Agency Services" and not "cleaning services" as claimed by it, is assailed by the appellant before this Forum in the second round of litigation. 2. Factual backdrop of the case, in a nut-shell, is that appellant was engaged in activities of providing services to various educational Institutions belonging to D.Y. Patil group. Intelligence gathered by respondent department indicated that appellant was engaged in providing manpower supply services which was become taxable w.e.f. 16-6-2005. Appellant was put to notice for non-payment of Service Tax dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he argued that there was no whisper of supply of manpower by the appellant and the work is in the nature of cleaning services provided by appellant to D.Y. Patil Hospital and Research Institute, which, as per Section 65 and Section 105 of the F.A. 1994, is not a taxable service since provided to educational Institution which is neither a commercial or industrial establishment. With reference to the same case laws he further argued that there is no mention in the agreement about the specific number of employees to be engaged who all worked for the appellant and the work was supervised by the appellant itself for which the contract cannot be termed as a contract for supply of manpower that would make the appellant liable to pay service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006. It was agreed that appellant was to provide service of maintenance, gardening, housekeeping and those specified in Annexure-A. A cursory reading of the entire contract would reveal that Annexure-A provided the detail nature of work to be carried out and its gist remain confined to cleaning work of various types in the educational Institute of D.Y. Patil Pratishthan which are also listed in Annexure-A. Therefore going by the submissions of the appellant, as per statutory provision contained in the definition of cleaning activity undertaken in an educational Institution in a non-commercial and non-industrial building or premises is not a taxable service. Further, duty demand is made by the respondent department primarily on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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