2017 (7) TMI 131

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....ing pool, deck and toilets which are owned by Pimpri Chinchwad Municipal Corporation. As per the department these services are falling under "Works Contract Service and Cleaning Services" and the same are chargeable to Service Tax. 2. Ms. Aparna Hirandagi, learned Counsel appearing on behalf of the appellant submits that the appellant as regard the Works Contract service, in respect of service of fixing of swimming pool tiles at the Balewadi Stadium for Commonwealth Youth Games, the said service is not in respect of Commercial or Industrial building, the very same issue has been decided in the case of B.G. Shirke Construction Technology Pvt. Ltd. Vs. CCE, Pune-III - 2014 (33) STR 77 (Tri.-Mumbai). She also placed reliance on the following ....

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.... therefore not liable to Service Tax. The ratio of this judgment directly applies in the fact of the case, accordingly Service Tax under "Works Contract" is not sustainable, and the demand is set aside. 4.1 As regard "Cleaning Service" the said service was provided in respect of the building belongs to Pimpri Chinchwad Municipal Corporation which is for public utility therefore it is not Commercial or Industrial building. As per the definition of cleaning activity given under Section 65(24b) of the Act, cleaning Service provided only to Commercial or Industrial establishment is covered. As per the definition of cleaning service, in the present case being in respect of Government building which is for public utility does not fall under the ....