2018 (7) TMI 1132

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....IAL) For the Appellant : Mr. V. Pandey, DR For the Respondent : None ORDER PER : RACHNA GUPTA The respondent herein is engaged in providing taxable services namely, "Business Auxiliary Service" (BAS in short) classifiable under Section 16 (19) (iii) of Finance Act, 1994 (the Act in short). As per the intelligence gathered by the Department, the respondent was providing services of s....

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.... aside the demand. The Revenue has therefore come up with the present Appeal. 2. However none was present for the respondent. It is submitted by the DR that responded was providing services of cleaning bed rolls/linen (washing/dry cleaning and ironing) and was also cleaning the toilets and coaches of the Railways. Resultantly, was providing "Customer Care Services" to the Railways on their beha....

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....respect of washing, dry cleaning and ironing of linen, blankets etc. of AC coaches and retiring rooms at Jodhpur Railway Station for the impugned period against the security deposit of Rs. 3 lakhs in cash from the respondent. A specific price for each item is mentioned in the said agreement. To execute the contract, the respondent was required to collect the articles from the Railway and after pro....

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.... contractor was not required to come in contact with the passengers which means no service he was rendering whether on behalf of the Railways, to the passengers/ the service recipients of Railways. The contractor was not even required to berth the washed/ cleaned linen in each Railway coach. The activity of washing and cleaning is apparently on principle-to-principle basis. There is no single term....