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    <title>2018 (8) TMI 816 - CESTAT HYDERABAD</title>
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    <description>The Tribunal held that cleaning services provided to an educational institution are liable to service tax as the institution was classified as a commercial entity. Despite arguments for exclusion based on the nature of the institution, the Tribunal emphasized that the cleaning services fell within the taxable category under service tax laws. Referring to relevant CBEC Circulars and case laws, the Tribunal concluded that the appellants were not exempt from paying service tax on the cleaning services rendered to the educational institution. Therefore, the appeals were rejected, and the appellants were required to pay the service tax on the cleaning services provided.</description>
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      <title>2018 (8) TMI 816 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=365344</link>
      <description>The Tribunal held that cleaning services provided to an educational institution are liable to service tax as the institution was classified as a commercial entity. Despite arguments for exclusion based on the nature of the institution, the Tribunal emphasized that the cleaning services fell within the taxable category under service tax laws. Referring to relevant CBEC Circulars and case laws, the Tribunal concluded that the appellants were not exempt from paying service tax on the cleaning services rendered to the educational institution. Therefore, the appeals were rejected, and the appellants were required to pay the service tax on the cleaning services provided.</description>
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