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TMI Blog2018 (5) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... od 2005-2006 to 2009-2010 during which the Department took the view that the various services provided by the appellant were liable to payment of service tax and after issue of show cause notice, the impugned order was passed in which total service tax demand amounting Rs. 1,04,48,970/- was confirmed alongwith payment of interest and penalties under various Sections of the Finance Act, 1994. The total demand of service tax has been made under the following categories: S. No. Description of receipts Amount received Service tax demanded as per OIO Category under which service tax confirmed Service tax paid 1 Mechanised washing and cleaning of mail express and passenger trains etc. 63790824/- 7251533/- Cleaning Services &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of M/s R. K. Refreshment and Enterprises Pvt. Ltd. And Another decided by the Tribunal vide Final Order No. 50298 - 50299/2018 dated 22.01.2018. Opposing the above condition, ld. AR submits that the activity involved not only covers the cleaning of railway wagon but also cleaning of various Railway premises alongwith the railway track. He submits that the Railway have been held as covered under the category of 'Commercial' and the cleaning of railway premises have been held to be liable to payment of service tax by the Tribunal in the case of Mukesh Kalway vs. CCE, Bhopal-2017 (3) GSTL 183 (Tri. Del.). We have considered the submissions made by both the sides in respect of mechanised washing and cleaning of mail/ express, passenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es under the category of management, maintenance or repair service. We have perused some of the contracts executed by the appellant with the Railway. As observed by us in the previous paragraph, cleaning and house-keeping of railway running rooms are liable to service tax under Cleaning Service. Washing and cleaning of bed sheets, pillow covers etc. are also more appropriately classified under Cleaning Services rather than under 'Management, Maintenance & Repair Service'. Ld. Advocate, at this point submits that these services were proposed for classification under the category of management, maintenance or repair services and as such classifying the same under cleaning service will be travelling beyond the show cause notice. From the peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the penalty applicable on these services can be waived in respect of Section 80 if the service tax liability with interest has already been paid prior to issuance of show cause notice. 7. Now, we turn to supply, maintenance and supervision of mechanised machineries to be used for cleaning of various railway stations. The appellant has supplied the above machines to the railway and for the consideration received, the adjudicating authority has charged service tax under the category of Supply of Tangible Goods Service. Ld. Advocate submits that the nature of the contract is such that the same will not fall within the category of Supply of Tangible Goods Service, but is to be considered as deemed sale, which will be liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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