2020 (1) TMI 7

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.... Counsel ORDER The petitioner is C.E.S. Onyx private limited, engaged in the cleaning and sweeping of public roads and streets in the city of Chennai as well as collection and transportation of municipal solid wastes at designated places in the city. The petitioner has registered itself with the Service Tax Department under the head 'cleaning services' and has been duly discharging i....

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....sessing Officer to initiate suitable action in this regard for collection of service charges under the aforesaid head, for the period September 2004 to August 2007. 4. The move of the Audit Department is clearly misconceived on a proper reading and understanding of the definition of 'cleaning activity' in terms of the provisions of the Finance Act, 1994. 'Cleaning activity' is d....

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....ublic roads and streets in this city, stand outside the ambit of the definition. I am thus of the view that the receipts from cleaning activities carried out by the petitioner on public roads and streets stand excluded from the ambit of tax, even at the threshold. 6. The counter filed by the respondent dated 25.02.2013 also admits this position at paragraph, 4 where the respondent states thus: ....