2013 (2) TMI 105

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... v. Respondent Rep by: Shri D.P. Naidu, SDR Per Ashok Jindal: The applicants are engaged in providing 'Cleaning Services' during the impugned period. They were rendering Cleaning Services to charitable hospitals and educational institutions. As the Revenue was of the view that the applicants are liable to pay service tax on the above activity, therefore, a show-cause notice was issued fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. Accordingly, we waive the requirement of pre-deposit of service tax, interest and penalties and stay recovery thereof during the pendency of the appeal.
Case laws, Decisions, Ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X