Fly ash removal may not qualify as cleaning service, so pre-deposit was waived and recovery stayed pending appeal.

Removal of fly ash from silos and hydrobins was examined for prima facie classification as a cleaning service, and the Tribunal noted that evacuating ash to another area did not appear to fit that category on similar facts. As a result, pre-deposit of service tax and penalties was not insisted upon during the appeal. The adjudged dues were waived for interim purposes and recovery was stayed pending disposal of the appeal.

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Issues: Whether pre-deposit of service tax and penalties was required to be made, and whether the activity of removing fly ash from silos and hydrobins prima facie attracted liability as a cleaning service.

Analysis: The applicant claimed that it was only evacuating ash and was not engaged in cleaning activity. The Tribunal noted that on similar facts it had already granted stay and observed that removal of fly ash from the ash pond to another area did not prima facie fall within cleaning service. On that basis, deposit of service tax and penalties was not insisted upon during pendency of the appeal.

Outcome: Pre-deposit of the adjudged dues was waived and recovery was stayed during pendency of the appeal.

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