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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 ..... s submission that ISB is a charitable trust and therefore, the building has to be considered as non-commercial and therefore, it goes out of the definition - cleaning services in respect of non-commercial buildings and premises thereof is not covered for the purpose of levying of service tax. Retrospective amendment was basically to clarify the meaning of expression ‘Commercial Training or Coaching Centre’ - 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 ..... to commercial or industrial building and premises thereof only. He relies on the circular issued by the Board vide No.80/10/2004-S.T. dated 17.9.2004 and Circular No.B1/6/2005-TRU dated 27.7.2005. He also relies upon decisions of the Tribunal rendered in the case of charitable 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 case of Symbiosis Society vs. CCE: 2011 (21) S.T.R. 648 (Tri.-Mumbai) to subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of service tax would apply. While we find that the circulars issued by the Board and the decisions cited by the learned counsel are relevant and that appellants have a strong prima facie case, we find that the decision cited by the learned AR are not relevant. The retrospective amendment was basically to clarify the meaning of expression Commercial Training or Coaching Centre . The decision in the case of Symbiosis 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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