2018 (12) TMI 1780

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry to ensure uninterrupted power generation of the said Power Station. The Adjudicating Authority confirmed the demand of Rs. 76,53,349/- alongwith interest and imposed penalties under Section 76 and 78 of the Finance Act, 1994. Hence the present appeal before the Tribunal. 2. The Ld. Counsel appearing on behalf of the appellant submits that the activities as mentioned in the scope of work cannot be termed as 'cleaning' as alleged in the show cause notice. It is also submitted that an ash pond is designed, devised to receive and store the fly ash and when it is wholly filled, the same is being emptied by mechanical means and not cleaned off but the 'ash pond' is ready to receive fresh fly ash for which the ash pond was created and devise....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nded that the fly ash is a saleable goods, which is used in the manufacture of ceramic tiles, mineral wool, etc. And is not a waste since, it is capable of being sold in the market. It is his submission that the removal of fly ash from the pond cannot be termed as cleaning activity under Section 65(24b) of the Finance Act, and accordingly, no Service Tax would be attracted in this case. He relied upon the decisions of the Tribunal in the case of Aakriti Construction (P) Ltd. v. CCE, 2017 (7) G.S.T.L. 478 (Tri.-Del.), and Calcutta Industrial Supply Corporation v. Commissioner of Service Tax, 2017(11) TMI 158 (Tri.-Kol). 10. We find that the cleaning activity has been defined under Section 65(24b) of the Finance Act. "Cleani....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reproduced below:- 8. Cleaning Service: 8.1 The Ld. Counsel submitted that the appellant is merely loading/lifting Ash from the Ash ponds, transporting it upto a distance of 25 Kms. And unloading the same at the abandoned mines of ECL.It is further submitted that the contract is essentially for transportation of Ash and and not for rendering any cleaning activity. The Ld. Counsel fairly submitted that they are not contesting the amount of Rs. 2,03,476/- on CHP maintenance work against cleaning service, which they have already paid. 8.2 The adjudicating authority observed that the appellant was allocated work by Damodar Valley Corporation (DVC) for removal of technological waste from CHP area, DTPS and it would com....