TaxTMI 
TaxTMI 
2023 (7) TMI 766
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.... evacuate fly ash from silos and hydro bins of various thermal power stations of M/s CESC Ltd. During the period 16.06.2005 to 04.01.2007, the Appellant received Rs 2,28,54,941/- from M/s CESC Ltd but not paid service tax. The department was of the view that the services rendered by the Appellant to M/s CESC would fall under the category of 'Cleaning Services" liable to service tax as per Section 65(24b) of the Finance Act, 1994. Accordingly, a Notice dated 30.05.2007 was issued by DGCEI demanding service tax and Education Cess amounting to Rs 25,70,853/-. The Notice was adjudicated by Additional Commissioner vide order dated 27.02.2009 wherein the demand of service tax of Rs 8,93,116/- was confirmed besides demanding interest and imposing ....
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....er. 5. Heard both sides and perused the appeal records. 6. We observe that the Appellant undertaken the activity of evacuation of fly ash from the silos and hydro bins of various thermal power stations of M/s CESC Ltd. The Appellant considered this activity as transportation of goods liable to service tax under the category of GTA service, whereas the Department considered that the activities would fall under the category of 'cleaning service' as defined in Section 65(24b) of the Finance Act, 1994. In order to understand the, cleaning service' it is necessary to look into the definition, which is reproduced below: "Cleaning activity" means cleaning, including specialized cleaning services such as disinfecting, exterminating o....
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....ng 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). We find that the cleaning activity has been defined under section 65(24b) of the Finance Act. "Cleaning activity" means cleaning, including specialized cleaning services such as disinfecting, exterminating or sterilizing of objects or premises of Commercial or industr....
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.... 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 come under cleaning service. It is further observed that the appellant entered into contract for cleaning of premises of an industry and would come under the cleaning service as defined under Secti....