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TMI Blog2018 (8) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial Training and Coaching Services but for the exclusion clause therein. There is no such exemption as far as cleaning activity rendered by the appellant is concerned and there is no reason to treat the buildings and premises of Indian School of Business anything other than commercial buildings and premises for the purpose of cleaning services - the cleaning activity rendered by the appellant is not excluded from the scope of service tax. Appeal rejected - decided against appellant. - ST/882/2009, ST/2394/2010, ST/32/2012, ST/26536/2013 - Final Order No. A/30843-30846/2018 - Dated:- 7-8-2018 - HON BLE MR. M.V. RAVINDRAN, MEMBER ( JUDICIAL ) And HON BLE MR. P. VENKATA SUBBA RAO, MEMBER ( TECHNICAL ) Shri S. Thirumalai, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 16.03.2009 for the period December, 2007 to November, 2008. Show cause notices were issued for subsequent periods as well and the demands were confirmed and the appeals were decided in favour of the Revenue as follows:- SCN OIO No. OIA No. Period C. No. IV/16/231/2008 ST dated 22.05.2008 OIO No. 13-R/2009- ST dated 24.02.2009 OIA No. 14/2009 (H-IV) S. Tax dated 27.02.2009 April, 2007 to November, 2007 O. R. No. 04/2009- Adjn. (ADC) (S. Tax) dated 16.03.2009 OIO NO. 16/2009 Adjn. (ADC) (S. Tax) dated 15.12.2009 OIA No. 14/2010 (H-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar order was issued in the case of Great Lakes Institute of Management Limited Vs. CST, Chennai [2008 (10) STR 202 (Tri Chennai.)]. The Learned Counsel argued that since ISB has been excluded from the definition of Commercial Training or Coaching Services, the cleaning services rendered by them to ISB must necessarily are excluded from the scope of cleaning service for commercial and industrial buildings. 4. The Learned Departmental Representative on the other hand, vehemently opposed the appeals and pointed out that the term commercial has not been defined in the Finance Act, 1994. It has been held by CESTAT Delhi in the case of Mukesh Kalway [2017 (3) G.S.T.L. 183 (Tri- Del.)], that cleaning services even provided to Railways, Airp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n decided that they are excluded. These orders were not passed in context of service tax on cleaning service. Letter F. No. B1/06/2005 TRU, dated 27.07.2005 issued by the CBEC clarifying the scope of service tax in the context of period 2005-2006 reads as follows: 9. Cleaning services 9.1 Any service provided or to be provided to any person, by any other person, in relation to cleaning activity is taxable under sub-clause (zzzd) of section 65(105) of the Finance Act, 1994. Cleaning activity has been defined under clause (24b) of section 65 of the Finance Act, 1994. 9.2 Generally contracts / agreements are entered into for cleaning of commercial complexes such as multiplexes, shopping complexes, office complexes, industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of service tax under this category. The question is whether the building of ISB can be considered as non-commercial building or commercial building. It is not in doubt that Indian School of Business is registered as a company under the Companies Act and is engaged in the business of teaching management. This activity of the Indian School of Business does not make it a non-commercial institution; it is a commercial institution engaged in the business of providing management education. They would have been covered under the Commercial Training and Coaching Services but for the exclusion clause therein. There is no such exemption as far as cleaning activity rendered by the appellant is concerned and we find no reason to treat the bui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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