https://www.taxtmi.com/caselaws?id=370874 The Tribunal ruled in favor of the Respondent, holding that the excavation and transportation of fly ash from a power plant pond did not qualify as "cleaning services" for Service Tax liability. The Tribunal determined that the removal of fly ash was not for cleaning purposes but for specific utility as a saleable good, thus not falling under the definition of cleaning activity as per the Finance Act. The decision emphasized that the marketable nature of fly ash distinguished it from waste and clarified that such activities did not constitute taxable cleaning services under the law. en-us Wed, 29 Aug 2018 00:00:00 +0530 Mon, 26 Nov 2018 07:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370874 The Tribunal ruled in favor of the Respondent, holding that the excavation and transportation of fly ash from a power plant pond did not qualify as "cleaning services" for Service Tax liability. The Tribunal determined that the removal of fly ash was not for cleaning purposes but for specific utility as a saleable good, thus not falling under the definition of cleaning activity as per the Finance Act. The decision emphasized that the marketable nature of fly ash distinguished it from waste and clarified that such activities did not constitute taxable cleaning services under the law. Case-Laws Service Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370874