Fly Ash Removal from Silos Exempt from Service Tax; Not Classified as 'Cleaning Services' for Industrial Operations.

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....Classification of services - cleaning services or GTA Services - The evacuation of ‘fly ash’ is required to continue the industrial activity. Unless the accumulated fly ash is removed from the silos, it cannot be utilized to receive further ‘fly ash’ emerging during the course of manufacturing. Thus, it is observed that removal of ‘fly ash’ from the silos is an essential part of the production process. - not chargeable to service tax under the category of ‘Cleaning Service’ - AT....