2017 (9) TMI 550

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....struction Service" and registered with Service Tax Department. During the disputed period, M/s. Rajasthan State Mines & Minerals Ltd. (RSMML) issued the work orders to the appellants for carrying out various activities within its premises. The nature of work is as under:- S.No. Work Order No. Nature of work as per the work order Classification of taxable Service 01. RSMM/phos.Agent/LOI/2003/3098 dated 18.07.2003 Removal and collection of spillage material from different places at old and new crushing plants, loading/unloading by manual labour in the tractor trolley/tipper up to the specified height & its transportation to the ROM platforms. Cleaning services 02. RSMM/phos./engg (C)/70/2003-04/1146 dt. 22.02.2004 Providing, laying....

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....all supply the man power for undertaking the assigned job of operation and running of the water pumps. The Commissioner (Appeals) also confirmed the service tax demand on "Commercial and Industrial Construction" Service on the ground that the activities undertaken by the appellant for laying of the barbed wire fencing for plantation within the factory falls under such taxable service. 4. Heard both the sides and perused the appeal records. 5. With regard to removal and collection of spillage materials from different places at old and new crushing plants and the ancillary activities, the authorities below have confirmed the service tax demand under "cleaning services". The fact is not under dispute that the appellant has provided the said ....