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TMI Blog2013 (4) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... order does not talk about the details of hospitals, religious and charitable institutions and non commercial concerns for coming to a conclusion whether these institutions are excluded from the definition of service. From the impugned order it is found that the lower authorities are recording that these details are not produced. Also Chartered Accountant plea that the value of the material ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the adjudicating authority and upheld by the first appellate authority on the ground that appellant is liable to pay service tax on the amount collected by him for rendering the service under the category of Cleaning Services. 3. Learned Chartered Accountant submits that out of the total demand of service tax confirmed by the lower authorities, the appellant has already deposited an amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the value of services. 5. On careful consideration of the submissions we find that the issue lies in a narrow compass and the appeal itself can be disposed of at this juncture. Accordingly, we allow the application for waiver of pre-deposit of balance amounts involved and take up the appeal itself for disposal. 6. On perusal of impugned order, we find that the impugned order does not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. We find that this plea also needs to be considered by the lower authorities. 7. In view of the forgoing, the issue needs reconsideration by the adjudicating authority by appreciating all the pleas which the appellant takes before him. Appellant is also directed to produce evidences in support of all the pleas made by him. Accordingly, without expressing any opinion on the merit of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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