2014 (1) TMI 91

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..... e Respondent. ORDER The applicant is seeking waiver of pre-deposit of Service tax of Rs. 91,83,978/- along with interest and various penalties under the Finance Act, 1994, which have been confirmed against them under the category of "Manpower Recruitment or Supply Agency Services". 2. The facts of the case are that the applicant entered into an agreement for cleaning of the premises of D.Y .....

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..... xable, 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 the applicant is not taxable. 6. In view of these observations, the applicant has made out a case for 1 .....

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