2015 (10) TMI 2475

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....llant Mr. Ranjan Khanna, DR for the respondent ORDER Per Mr. R.K. Singh : Misc. Application No.ST/51982/2015 The Miscellaneous Application has been filed seeking recall of the order dated 14.07.2015 dismissing the stay application of the appellant and ordering pre-deposit of the assessed liability. It is pleaded that from 25.06.2015 onwards, ld. advocate for the appellant was down w....

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....per Thermal Plant (GGSSTP), Ropar, Punjab and therefore it cannot be said that the service was provided to the commercial or industrial building and the premises thereof or factory, plant or machinery tank or reservoir of such commercial or industrial building and premises thereof. It further stated that the electricity generating plant of the Electricity Board cannot be called to be a commercial ....

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.... by the appropriate regulatory authority. Therefore, the cleaning service rendered by it to GGSSTP, Ropar clearly falls within the scope of cleaning service as defined in Section 65 (24b) read with Section 65 (105) (zzzd) ibid. The judgement of CESTAT in the case of Nagarjuna Construction Co. Ltd. Vs. CCE, Hyderabad (supra) was relating to supply of drinking water to local bodies and thus dealt wi....