2019 (9) TMI 1152

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.... For Appellant(s): Mr. Sandeep Pathak 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 or....

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....f M/s R.K. Refreshment and Enterprises Pvt. Ltd. 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 taxabil....