2014 (1) TMI 91

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..... ospital and Research Institute. As per Section 65(105) of the Finance Act, 1994, the Cleaning service is taxable, if provided to any Commercial or Industrial institution. We have seen that the cleaning activities have been provided by the applicant to D.Y. Patil Medical Hospital & Research Institute, which is neither commercial nor a Industrial institution. Therefore, the activity undertaken by th .....

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..... at the said activity undertaken by the applicant falls under the category of Manpower Recruitment and Supply Agency Services, therefore, the impugned demands have been confirmed against the applicant. 3. The ld. Counsel for the applicant submits that the activity undertaken by the applicant is squarely falls under the Cleaning services under Section 65(105)(zzzd) of the Finance Act, therefore, t .....

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