2013 (11) TMI 397

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..... made for cleaning work of the premises or the gardening works in the premises - As per Section 65(24b), cleaning services undertaken in respect of non-commercial buildings and premises are not liable to Service tax – similarly services rendered to agriculture, horticulture, animal husbandry or dairying is also excluded from the purview of Service Tax - Prima facie the appellant has made out a cas .....

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..... r various educational institutions of the D.Y.Patil Group and the said activity was excluded from the scope of cleaning service as defined under Section 65(24b) read with Section 65(105)(zzzd) of the Finance Act, 1994. Therefore, the Service Tax demand under Supply of Manpower Services' is not sustainable in law. 3. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the find .....

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