https://www.taxtmi.com/caselaws?id=286232 The Tribunal held that the appellant's removal of fly ash from a thermal power station's ash pond did not qualify as 'cleaning services' under the Finance Act, 1994. The Tribunal emphasized that the contract was primarily for transportation and disposal of ash, not for cleaning purposes. Relying on a previous ruling, the Tribunal found the demand for Service Tax unjustified and allowed the appeal, setting aside the order and providing consequential relief. The appellant's activities were deemed distinct from cleaning services due to the specific utility of removing fly ash for operational reasons rather than cleaning the premises. en-us Thu, 13 Dec 2018 00:00:00 +0530 Tue, 18 Feb 2020 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286232 The Tribunal held that the appellant's removal of fly ash from a thermal power station's ash pond did not qualify as 'cleaning services' under the Finance Act, 1994. The Tribunal emphasized that the contract was primarily for transportation and disposal of ash, not for cleaning purposes. Relying on a previous ruling, the Tribunal found the demand for Service Tax unjustified and allowed the appeal, setting aside the order and providing consequential relief. The appellant's activities were deemed distinct from cleaning services due to the specific utility of removing fly ash for operational reasons rather than cleaning the premises. Case-Laws Service Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286232