2013 (10) TMI 723 - AT - Service Tax

Stay application - Cleaning activity - Assessee contends that that they are only evacuating ash from the silos and hydrobins and they are in no way concerned with the cleaning activities - Held that - As the applicants are only removing fly ash from the ash pond to the other area, therefore prima facie we find that it is not covering under the cleaning service therefore pre deposit of service tax and penalties are waived and recovery of the same is stayed during pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT Kolkata granted waiver of pre-deposit of Service Tax and penalties in a case involving evacuation of ash from silos and hydrobins. The Tribunal found that the activity did not constitute cleaning service, based on a previous decision. Recovery of dues was stayed during the appeal.