Held - Wherein the Appellant is receiving a nominal amount for providing space for the facilities, like Banking, Parking, Refreshment Canteen. etc., it is observed that the said activities are not directly provided to the students or patients, who are the recipients of the main services of the Appellant, i.e., the educational services and health care services, which have been held as exempted services hereinabove, rather the said services of r.....

Held - Here, the applicant has provided space on rent to Bank and to a third party canteen contractor and the applicant has provided space on rent for the purpose of parking. Proper details of said activities have not been produced and no sample invoices or agreements are produced, However, from oral arguments it has come to notice that it is nothing but renting service. 

In the present case, what is given on rent is commercial prop.....