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    <title>2014 (12) TMI 377 - CESTAT BANGALORE</title>
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    <description>The Tribunal found that the services provided by the appellant, primarily related to cleaning operations in an industrial setting, were rightly classifiable under &#039;Cleaning services&#039; as defined in the Act, making the appellant liable for service tax. Despite the appellant&#039;s argument that the activities undertaken did not qualify as &#039;cleaning services,&#039; the Tribunal determined that the removal of slag for metal extraction constituted a cleaning activity. The Tribunal calculated an approximate amount payable by the appellant towards cleaning activities and directed a specific pre-deposit. Upon compliance, the balance dues pre-deposit requirement was waived, and a stay against recovery was granted.</description>
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    <pubDate>Tue, 26 Aug 2014 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 377 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=254033</link>
      <description>The Tribunal found that the services provided by the appellant, primarily related to cleaning operations in an industrial setting, were rightly classifiable under &#039;Cleaning services&#039; as defined in the Act, making the appellant liable for service tax. Despite the appellant&#039;s argument that the activities undertaken did not qualify as &#039;cleaning services,&#039; the Tribunal determined that the removal of slag for metal extraction constituted a cleaning activity. The Tribunal calculated an approximate amount payable by the appellant towards cleaning activities and directed a specific pre-deposit. Upon compliance, the balance dues pre-deposit requirement was waived, and a stay against recovery was granted.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 26 Aug 2014 00:00:00 +0530</pubDate>
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