2013 (8) TMI 86

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....noj Kutty, A.R. ORDER Per: Mr. M.V. Ravindaran; These two stay petitions are filed for the waiver of pre-deposit of the amount of service tax confirmed by the lower authorities as dues from the appellant, under the category of cleaning services, interest thereof and also penalties. 2. Since both the stay petitions are of the very same assessee, they are being disposed of by a common or....

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.... and housekeeping, in our considered view, prima-facie would get covered under the 'Cleaning Services', as removal of waste is nothing but cleaning of that area. This is our prima-facie view and the legal submissions made by the learned counsel as to there being a definite connotation for 'Cleaning Services' in the definition and also for the 'Housekeeping Services' a different connotation, needs ....