2013 (2) TMI 105

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..... 4, wherein construction of civil structure, which are being used for religious, charitable, health, sanitation and not for the purpose of profit are not taxable has been clarified. As the applicants have provided the Cleaning Service to Charitable Hospital, prima facie , relying on the above cited board's circular, we find that the applicants have made out a case for 100% waiver of pre-deposit. in .....

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..... e demand on Cleaning Services provided to educational institutions but confirmed the demand on clearing services provided to charitable hospitals. Against the said order, the applicants are before us and are seeking waiver of pre-deposit at this stage by way of this stay petition. 2. Heard the learned counsel and perused the records. As per the Board's Circular No.80/10/2004-ST, dated 17.09 .....

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