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2010 (7) TMI 178

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....i)<br>CESTAT, CHENNAI - AT<br>Dated:- 7-7-2010<br>E/725/2009 - 749/2010<br>Service Tax<br>Ms. Jyoti Balasundaram, Vice-President REPRESENTED BY: Shri C. Dhanasekaran, SDR, for the Appellant. Shri Mu....

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....tioned services for the reason that provision and maintenance of water coolers is an essential requirement under the provisions of the Factories Act and House Keeping ser vices are also very necessary....

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