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TMI Blog2017 (7) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of sports complex and sports stadium is non-commercial construction therefore not liable to Service Tax - demand set aside. Cleaning services - Cleaning Service of swimming pool, deck and toilets which are owned by Pimpri Chinchwad Municipal Corporation - Held that: - As per the definition of cleaning activity given under Section 65(24b) of the Act, cleaning Service provided only to Commercial or Industrial establishment is covered. As per the definition of cleaning service, in the present case being in respect of Government building which is for public utility does not fall under the definition and not liable for Service Tax - demand set aside. Appeal allowed - decided in favor of appellant. - ST/875/12 - A/88136/17/STB - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction - 2016 (42) STR 716 (Tri. Mumbai) . She further submits that as regards the 'Cleaning Services', the service is provided to the Government building of Pimpri Chinchwad Municipal Corporation. Therefore the said Cleaning Services is not in respect of commercial or industrial building hence the same is not taxable. In this support she placed reliance on the decision of Tribunal in the case of Bombay Intelligence Security (India) Ltd. Vs Commissioner of Service Tax, Mumbai-II - 2015 (40) STR 158 (Tri.-Mumbai). 3. Shri M.P. Damle, learned Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein the Tribunal has passed the following order:- 7.2 In respect of 'cleaning services', the same have been provided by the appellant to various organizations including Govt. Hospitals, Govt. Educational Institutions, Horticulture, Agriculture, Housing Societies etc. The demand has been raised with respect to the service provider to, all the noticees including the Govt. organizations. As per the definition of cleaning activity given under Section 65(24g) of the Act, cleaning service provided only to commercial or industrial establishment is covered. Further, service of cleaning provided to non-commercial organization like Agriculture, Horticulture and Housing Societies are specifically excluded. We also take notice of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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