2019 (9) TMI 1152

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....thak with Ms. Vartika Mehra ORDER 1. This appeal challenges the order of the learned Customs Excise & Service Tax Appellate Tribunal (hereafter referred to as the "CESTAT"), which has in effect remitted the matter for re-consideration. 2. The assessee was issued the show cause notice as to why service tax and dues should not levied with a penalty. The order in original made by adjudicating auth....

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.... And another the view taken is that the Tribunal observed that Railway coaches are in the nature of rolling stock of railways and cannot be covered within the definition of cleaning services- either as objects or premises of commercial or industrial building. We find that in the decision of Mukesh Kalway (supra) the Tribunal has discussed the taxability of cleaning activity of railway premises. Af....