2010 (5) TMI 369

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..... 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 petition is allowed - ST/79/2009 - S-214/KOL/2010 - Dated:- 24-5-2010 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) REPRESENTED BY : S .....

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..... cants are providing cleaning service. 6. We find that as per the provisions of Finance Act, cleaning service means cleaning, including specialized cleaning services such as disinfecting, exterminating or sterilizing of objects or premises of - (i) commercial or industrial buildings and premises thereof; or (ii) factory, plant or machinery, tank or reservoir of such commercial .....

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