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TMI Blog2013 (10) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant: Mr. S. Thirumalai, Advocate For the Respondent: Mr. A.K. Nigam, Addl. Commissioner(AR) ORDER Per: B.S.V. Murthy; The appellant is seeking waiver of pre-deposit and stay against recovery for the demand of service tax on the cleaning services provided by them to Indian School of Business (ISB) during the period from December 2008 to January 2011 and demand for interest and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table hospitals and hostel buildings for students to support his submission. 3. The learned AR would submit that the Circulars issued by the Board are not relevant because of the retrospective amendment brought in by Finance Act of 2010 which inserted an Explanation to clarify the meaning of expression of 'Commercial Training or Coaching Centre'. Further, he also relies upon the decision in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Circular issued on 27.7.2005 wherein it has been stated that cleaning services in respect of non-commercial buildings and premises thereof is not covered for the purpose of levying of service tax. This circular when read with Circular issued in 2004 would show that cleaning services performed in non-commercial building are not leviable to service tax. We also find that the decisions cited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Society (supra) related to commercial training or coaching service. What is under consideration by us is cleaning services and not commercial training or coaching service. In our opinion, the retrospective amendment and the decisions of the Tribunal in relation to 'Commercial Training or Coaching Centre' cannot be applied to the cleaning services. In cleaning service, what is required to seen is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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