2018 (4) TMI 1034

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....MBER Appearance Shri G. Derrick Sam, Advocate, for the Appellant/Respondent Shri K. Veerabhadra Reddy, JC (AR), for the Respondent/Appellant Per: B. Ravichandran Both Revenue and the assessee are in appeal against the same order of the Commissioner of Central Excise, Coimbatore. 2. The assessee appellants are engaged in providing cleaning services to various establishments. Proce....

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....e appellants were discharging service ta in case of private hospitals not recognized as trust or non-profit organization. 4. The Revenue preferred an appeal against the same impugned order, on the ground that the services provided to certain buildings which the adjudicating authority dropped on the ground that these are school buildings are not correct. The Revenue is aggrieved that the status ....

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....arding Revenue's appeal, we note that admittedly the buildings are used for running educational institutions recognized by law. In such context, we note that irrespective of the status of the entity managing such educational institutions, the nature of the building has to be considered. The building being used by a recognized educational institution cannot be considered as of commercial in nature.....