TaxTMI 
TaxTMI 
2020 (3) TMI 850
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...., Haldia. 2. Briefly stated, the facts of the case are that the assessee M/s. Blue Star Civil Engineering Co. Pvt. Ltd. Mecheda was engaged in evacuation of ash pond for Durgapur Projects Ltd., Purba Medinipur Zilla Parishad, Rites Ltd. for railway and McNally Bharat for Sagardigi Projects. That the period of dispute as per the Show Cause Notice dated 07-10-2010 related to Financial Year 2007-08 to 2009-2010. 2.1 The work was directly obtained by the asseessee from DPL Ltd. That the allegation in the Show Cause Notice was that during the period of 2007-2010, the assessee was engaged in evacuation of ash pond by deployment of earthmoving machine, dumper and transportation to the designated places. The classification of service in respe....
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....ds of appeal: 3.1 That the assessee took up the matter contract wise as the activities under taken were different in different contracts. 3.2 That the learned Counsel appearing on behalf of the Appellant, 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 submited that the term "Cleaning" has not been defined anywhere in the Finance Act, and therefore, in order to define the t....
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....ustan Steel works Construction Ltd. 2018 (11) TMI 1217 - CESTAT Kolkata". 4. The second issue placed by the learned Counsel was the work done as a sub contractor for McNally Bharat Engineering Co. Ltd., Purba Medinipur Zilla Parishad and Rites Ltd. The contention of the appellant assessee is that the value of work done in respect of the three aforesaid contracts has been executed during F.Y. 2005-2006 to 2007- 2008 and the assessee submitted bill wise details in order to substantiate the same. This issue was also taken up in the reply to the Show Cause Notice dated 07/10/2010 by the assessee. 4.1 The learned Consultant submitted a copy of the letter dated 20/06/2008 issued by the audit department that a sum of Rs. 6,30,92,249/- (Six C....
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....ission of the appellant assessee that the 1st Show Cause Notice bearing no. 643 dated 28/01/2008 for the period 2005- 2006, 2006-2007 was issued in respect of the DPL Contract. The department was aware in this Show Cause Notice that the assessee had worked as a sub contractor with McNally Bharat, Rites Ltd. and Purba Medinipur Zilla Parishad. The Show Cause Notice attained finality by order dated 20/11/2008. 5.1 The appellant assessee also submitted the copy of another Show Cause Notice dated 06/092007 in respect of services for evacuation of ash pond for the period 2005 to 2007. The present Show Cause Notice dated 07/10/2010 although relates to the period 2007-08, 2009-10 on the same issue which has been brought forward from earlier per....
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....ee the pond from contamination. Fly ash is being excavated and transported to the specified areas as per the contract. 9. We observe that fly ash is a saleable good, which is further used in manufacture of bricks etc. and hence it is not waste, which is being removed from the pond. It has specific utility and capable of being sold in the market. 10. We find that the issue in the present case is covered by the decision of this Bench in the case of M/s. Calcutta Industrial Supply Corporation Vs. Commissioner of Service Tax, Kolkata. 11. That we are in agreement with the contention of the Learned Consultant in respect of the letter dated 20/06/2008 by the audit department that a sum of Rs. 6,30,92,249/- pertains to Financial Year 2005....