https://www.taxtmi.com/caselaws?id=247496 Cleaning of a township or residential area was held, on a prima facie reading, to fall outside the statutory definition of cleaning activity under the Finance Act, 1994, because that definition is confined to cleaning of commercial or industrial buildings and premises, or specified plant, machinery, tanks or reservoirs connected with them. The assessee therefore established a strong prima facie case for interim protection. Pre-deposit of the disputed dues was waived and recovery was stayed during the pendency of the appeal. en-us Tue, 24 Jan 2012 00:00:00 +0530 Tue, 13 May 2014 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247496 Cleaning of a township or residential area was held, on a prima facie reading, to fall outside the statutory definition of cleaning activity under the Finance Act, 1994, because that definition is confined to cleaning of commercial or industrial buildings and premises, or specified plant, machinery, tanks or reservoirs connected with them. The assessee therefore established a strong prima facie case for interim protection. Pre-deposit of the disputed dues was waived and recovery was stayed during the pendency of the appeal. Case-Laws Service Tax Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247496