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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Cleaning services for educational institutions – Prima facie the ...

Service Tax

November 8, 2013

Cleaning services for educational institutions – Prima facie the appellant has made out a case for waiver of pre-deposit - AT

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  1. Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT

  2. Cleaning Service - slag is removed from the factory to the slag yard for undertaking extraction of metal - prima facie it is not a cleaning activity - stay granted partly - AT

  3. Commercial or industrial construction service for a charitable institution/no profit making organisation - prima facie no service tax - AT

  4. Issuance of receipts in the name of individual teachers, while the coaching was conducted under a particular name of educational institute - prima facie case is against...

  5. Taxability of Cleaning service provided to charitable school - Whether the building of ISB can be considered as a commercial building - prima facie the activity is not taxable - AT

  6. Waiver of pre deposit - Cleaning service - cleaning of township is not, prima facie, covered under the cleaning activity therefore prima facie the applicant has a...

  7. Online Information and Database Access or Retrieval (OIDAR) - appellant prima facie has reasonably good case that educational institutions, particularly, the Govt....

  8. Broadcasting Service – CENVAT credit input services - service tax paid towards telecast fee - assesse had made out a good prima facie case on merit - stay granted - AT

  9. Import of services - in the absence of clear classification of service, appellant has made out a prima facie case - stay granted - AT

  10. As the applicants had undertaken construction of complex service which is taxable, therefore, prima facie the applicants have not made out a case for total waiver of the...

 

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