https://www.taxtmi.com/caselaws?id=358923 The Tribunal upheld that hospital buildings could be considered commercial establishments subject to service tax for cleaning services, while school buildings used by recognized educational institutions should not be deemed commercial for tax purposes. The decision emphasized the importance of considering the nature of the building and the status of the entity managing it in determining tax liability. The Tribunal also noted the assessee's bonafide belief in their interpretation, limiting any tax liability to the normal period of limitation without imposing penalties. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 17 Apr 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358923 The Tribunal upheld that hospital buildings could be considered commercial establishments subject to service tax for cleaning services, while school buildings used by recognized educational institutions should not be deemed commercial for tax purposes. The decision emphasized the importance of considering the nature of the building and the status of the entity managing it in determining tax liability. The Tribunal also noted the assessee's bonafide belief in their interpretation, limiting any tax liability to the normal period of limitation without imposing penalties. Case-Laws Service Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358923