TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 699
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....eel Authority of India Limited (hereinafter referred to as "SAIL") and Bokaro Power Supply Company Limited, Bokaro (hereinafter referred to as "BPSCL"). 2.1. The Revenue is of the view that the above activity undertaken by the appellant falls under the category of 'cleaning services' with effect from 16.06.2005 and that the appellant has not paid Service Tax under the category of 'cleaning services'. 2.2. Therefore, a Show Cause Notice dated 22.01.2007 was issued to the appellant for the period from 16.06.2005 to September, 2006. 2.3. The matter was adjudicated and the demand of Service Tax was confirmed, vide the impugned order. Against that order, the appellant has come up before this Tribunal. 3. The Ld. Counsel appea....
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.... 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 nuisancefree transportation and disposal in defined area provided by the plant." and this Tribunal observed as under: - "6. We observe that the appellants are rendering the services of "Evacuation of Ash from ash ponds and nuisance-free tran....
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....om 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. "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 res....
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....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 Section 65(24b) w.e.f. 16.06.2005. 8.3 The definition of cleaning service under Section 65(24b) is re....
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....resaid decision of this Bench. 7. In view of the above discussion, the impugned order cannot be sustained and the same is set aside. The appeal filed by the appellant is allowed with consequential relief, if any." 6.2 We observe that the same view has been held by the Tribunal in the following decisions: (i) M/s. Calcutta Industrial Supply Corpn. v. Commissioner of S.T., Kolkata vide Final Order No 77607/Kol/2017 dt. 30.10.2017 [2019 (31) G.S.T.L. 487 (Tri. - Kol.)] (ii) M/s. Arun Udyog vs. Commissioner of Central Excise, Customs & Service Tax, Bhubneshwar-l [Order No. 77577/2023] (iii) M/s. BKB Transport Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Ranchi [Final Order Nos. 77699- 77700/2023 dated 19.12.2023 in ....