2018 (5) TMI 1675

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....d 2007-2008 to 2012-2013. 2. The appellant have entered into different contracts with the North Western Indian Railway, Jodhpur Division. The contract involved cleaning of bed rolls, towels, pillow covers and blankets. It was the responsibility of the appellant, as part of the contract, to pick-up the dirty clothes from the AC coaches of the nominated trains and carry out the work of cleaning, washing/dry cleaning, ironing and also distribution of items to passengers on board. The appellants' responsibilities included providing the service of personnel for distribution of bed rolls to on board passengers of AC coaches. 3. In addition to the above contracts entered into with the Railways, the appellant also entered into separate agreem....

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....leaning of other items; and (iii) Distribution of bedrolls in the trains. (3) The ld. Advocate submitted that the above three activities could be classified differently, in which case the consideration attributable to dry cleaning as well as distribution will fall within the threshold limit of Rs. 10 lakhs. The activities of cleaning linen is not a service liable to service tax. Hence, he submitted that the service tax liability confirmed under "Business Auxiliary Service" is not justified and may be set aside. 5. Ld. Departmental Representative justified the impugned order. He submitted that the appellant have their office in Ratlam (Madhya Pradesh), which comes within the jurisdiction of the Indore Commissionerate. As such,....

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....t's business premises are located in Ratlam (M.P.), which comes within the jurisdiction of Indore Commissionerate, we find no infirmity in the jurisdiction of Indore Central Excise Authorities to adjudicate the matter in respect of the present case. Hence, we dismiss the ground of jurisdiction raised by the appellant. 10. We have perused the contracts awarded to the appellant by Railways as well as the sub-contract awarded by Shri R.C.Shefi. The services rendered by the appellant comprise of collection of bed rolls, napkins, blankets, washing /dry cleaning of the same) and ironing and distribution of the same to the passengers during their journey in the train by deploying their own personnel. From the wording of the contract and the act....