TMI Blog2013 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the ‘Cleaning Services’, as removal of waste is nothing but cleaning of that area – As per the counsel of the appellant there is definite connotation for ‘Cleaning Services’ in the definition and also for the ‘Housekeeping Services’ a different connotation, needs to be gone into detail - Appellant is directed to deposit an amount of Rs. 3,00,000/- (Rupees three lakhs only) within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Tata Chemicals and is not indulging in any cleaning services. It is his submission that the appellant s case is that they are providing House-keeping Services and not providing any cleaning services. He submits that definition of any service does not include the term Housekeeping Service . 5. Learned departmental representative reiterates the findings of the lower authorities. 6. On care ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear and dispose the appeals as they have not made out a prima-facie case for complete waiver of the amounts involved. Accordingly, the appellant is directed to deposit an amount of Rs. 3,00,000/- (Rupees three lakhs only) within a period of eight weeks from today and report compliance on 25.09.2013 before Deputy Registrar. Deputy Registrar, after ascertaining such compliance will place the file be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|