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TMI Blog2014 (10) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... eli, Deputy Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY; The demand for service tax of Rs. 12,35,740/- for the period from 16/06/2005 to 15/05/2008 with interest has been confirmed against the appellant on the ground that the appellant was providing cleaning services to the service receivers during this period. Penalty under various sections of Finance Act 1994 was also imposed. 2. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that after visiting of the officers, even though the appellant admitted initially that he was providing the cleaning services, he took the legal advice and on that basis he made an application for taking registration. Even while applying, he made a mistake and asked for registration under Business Auxiliary Service and subsequently got it corrected as 'supply of tangible goods' which is the catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aned and the nature of cleaning, the periodicity etc. would be specified. Moreover the amount payable for the services rendered would not be based on number of vehicles and from the work order and the certificate provided by a receiver of service, we find that the appellants were paid only on the basis of number of vehicles provided for shifting of slurry from settling tank to disposal yard and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended that service provided was not cleaning service. Under these circumstances, even if the appellant does not have a strong case on merits which in our opinion may not be a fact yet the appellant would be entitled to the benefit of limitation. Under these circumstances, we consider that there is no pre-deposit required to hear the appeal and accordingly, the requirement of pre-deposit is waived ..... X X X X Extracts X X X X X X X X Extracts X X X X
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