Dear Friends Pls find enclosed is the recent circular as received  from Ministry of Finance Department of Revenue Central Board of Excise& Customs Tax Research Unit on 19th Sept 2013 in this circular Service-tax-exempted-on-Transport-hostels-housekeeping-security-Canteen-services-to-educational-institutes Service-tax-exempted-on-Transport-hostels-housekeeping-security-Canteen-services-to-educational-institutes