https://www.taxtmi.com/caselaws?id=774631 Evacuation of ash from ash ponds, including loading, nuisance-free transportation and disposal at designated sites, was held not to constitute cleaning services under the Finance Act, 1994. The Tribunal treated the contract as one for excavation, loading, transport and disposal, and found that it did not involve cleaning of any commercial or industrial premises, plant, machinery, tank or reservoir within the statutory definition. As the activity did not answer the description of taxable cleaning service, service tax could not be sustained on that basis and the demand failed. en-us Wed, 11 Jun 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774631 Evacuation of ash from ash ponds, including loading, nuisance-free transportation and disposal at designated sites, was held not to constitute cleaning services under the Finance Act, 1994. The Tribunal treated the contract as one for excavation, loading, transport and disposal, and found that it did not involve cleaning of any commercial or industrial premises, plant, machinery, tank or reservoir within the statutory definition. As the activity did not answer the description of taxable cleaning service, service tax could not be sustained on that basis and the demand failed. Case-Laws Service Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774631