TaxTMI 
TaxTMI 
2018 (11) TMI 1217
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....) of Central Excise and Service Tax, Ranchi. 2. Briefly stated the facts of the case are that the Respondent-Assessee, M/s. Hindustan Steel Works Construction Limited, Bokaro Steel City, Bokaro are engaged in providing "Cleaning Services" for removal of Ash deposited in the Pond of Power plant of M/s. Bokaro Steel plant, unit of Steel Authority of India Limited and M/s. Bokaro Power Supply Company Limited, Bokaro. The active power of Steel was sold to one Bokaro Power Supply Company Limited, Bokaro for generation of power and steel. In the course of generation of electricity, ash is generated which is dumped in Ash Pond. A Show Cause Notice dated 16/04/2008 was issued directing the Respondent- Assessee to pay Service Tax under the catego....
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....espondent-Assessee, filed written submissions and a compilation of statutory provisions, Board's Circular, and relied upon decisions and contended that as per the definition of "Cleaning Activity" under Section 65 (24b) of the Finance Act, "cleaning" would include Specialized cleaning such as disinfecting, exterminating or sterilizing of objects or premise or tanks or reservoirs of such Commercial or industrial building. He further submits that the term "Cleaning" has not been defined anywhere in the Finance Act, and therefore, in order to define the term, he referred to 'Merriam-Webster' Dictionary which defines cleaning as 'free from dirt or pollution' or 'free from contamination'. Additionally, Concise Oxford Dictionary defines it as 'fr....
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....MI 158 (Tri.-Kol.). 9. Heard both sides and perused the appeal records. 10. We find that the cleaning activity has been defined under Section 65(24b) of the Finance Act. "Cleaning activity" means cleaning, including specialized cleaning services such as disinfecting, exterminating or sterilizing of objects or premises, of- (I) commercial or industrial buildings and premises thereof: or (ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, But does not include such services in relation to agriculture, horticulture, animal husbandary or dairying;] We find that cleaning service has been also defined in the Board's Notification F. No. B1/6/2005-TRU dated 27/07/2....
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....llant was allocated work by Damodar Valley Corporation (DVC) for removal of technological waste from CHP area, DTPS and it would come under cleaning service. It is further observed that the appellant entered into contract for cleaning of premises of an industry and would come under the cleaning service as defined under section 65(24b) w.e.f. 16.06.2005. 8.3. The definition of cleaning service under section 65(24b) is reproduced below:- [(24b) cleaning activity means cleaning including specialized cleaning services such as disinfecting, exterminating or sterilizing of objects or premises, of (i) Commercial or industrial buildings and remises thereof; or (ii) factory, plant or machinery, tank or reservoir of such commercial or ind....