2024 (2) TMI 1020

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....CAL) Shri Arvind Modi, Chartered Accountant for the Appellant Shri S.S. Chattopadhyay, Authorized Representative for the Respondent ORDER Order : [ Per Shri K. Anpazhakan ] Four appeals have been filed against the impugned orders. Service Tax Appeal No. 75902 of 2017 and Service Tax Appeal No. 79247 of 2018 are filed by the appellant M/s. R.K. Transport Private Limited against the impugned Order-in-Original No.32-34/ST/Commr/RAN-II/2016-17 dated 27.02.2017 passed by the Commissioner of Central Excise & Service Tax, Ranchi-II and Order-in-Original No. 89/S.Tax/Pr. Commr./2018 dated 28.08.2018 passed by the Principal Commissioner, Central Goods & Service Tax & CX respectively. The appellant has filed these appeals against the total confi....

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....ransportation and disposal in defined area provided by the plant". The said activity of Evacuation of Ash from ash ponds and nuisance-free transportation and disposal includes services such as loading of ash into tippers/trucks, washing the outside of the tippers and unloading mechanically into abandoned mines. The Department contended that all these activities together constitute a taxable service liable for service tax under the category of "Cleaning Activity Services" and demanded service tax accordingly. 2.1 M/s. Tenughat Thermal Power Station, Lalpania, had engaged the appellants M/s. Naween Transport Company and M/s. Upendra Prasad & Brothers for rendering the same service of "Evacuation of Ash from ash ponds and nuisance-free transp....

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....75521 of 2015 - CESTAT, Kolkata] 3.1 The appellants submit that the ratio of the above decisions are squarely applicable in this case. Accordingly, they prayed for setting aside the impugned orders and allowing their appeals. 4. The Ld. Departmental Representative reiterated the findings in the impugned orders. 5. Heard both sides and perused the appeal documents. 6. We observe that the appellants are rendering the services of "Evacuation of Ash from ash ponds and nuisance-free transportation and disposal of the ash" to Thermal Power Stations. The Department contended that the activities of removing the ash from the ash ponds would constitute a taxable service liable for service tax under the category of "Cleaning Activity Services" and....

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....017 (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. "Cleaning activity"means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilizing of objects or premises of Commercial or industrial buildings and premises thereof : or Factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, Service Tax Appeal No. 79/2019 But does not include such services in relation to agriculture, horticulture, animal husbandary or dairying" We find that cleaning service has been also ....

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....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 Section 65(24b) w.e.f. 16.06.2005. 8.3 The definition of cleaning service under Section 65(24b) is reproduced below: [(24(b) cleaning activity means cleaning including specialized cleaning services such as disinfecting, exterminating of objects o65 24 (b) of (i) Commercial or industrial buildings and premises thereof; or (ii) Factory, plant or machinery, tank ....