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TMI Blog2018 (7) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... at respondent contractor was not required to come in contact with the passengers which means no service he was rendering whether on behalf of the Railways, to the passengers/ the service recipients of Railways. The contractor was not even required to berth the washed/ cleaned linen in each Railway coach. The activity of washing and cleaning is apparently on principle-to-principle basis. The services provided by the respondent has rightly been held to be service provided by him to the Railways and not to the passengers on behalf of the Railways - demand under the head Business Auxiliary Services cannot sustain - appeal dismissed - decided against Revenue. - Service Tax Appeal No. ST/57305/2013[DB] - FINAL ORDER NO. 52519/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of cleaning bed rolls/linen (washing/dry cleaning and ironing) and was also cleaning the toilets and coaches of the Railways. Resultantly, was providing Customer Care Services to the Railways on their behalf to the passengers. As such, the demand had rightly been raised vide the Show Cause Notice dated 04.01.2010 and was rightly confirmed by the original Order. It is impressed upon that the first Appellate Authority has mis-interpreted the agreement between the parties and thereby has committed an error while setting aside the entire demand alongwith the interest and imposition of penalties. The error being patent, Order is liable to be set aside. Appeal is prayed to be allowed. 3. After hearing the arguments and perusing the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in contact with the passengers which means no service he was rendering whether on behalf of the Railways, to the passengers/ the service recipients of Railways. The contractor was not even required to berth the washed/ cleaned linen in each Railway coach. The activity of washing and cleaning is apparently on principle-to-principle basis. There is no single term and condition in the said agreement which may prove that the contractor respondent was rendering the Customer (passenger in present case) Care Services. He was simply providing the dry cleaning services absolutely on commercial terms to Railways. Had the contractor been providing the cleaned linen to the passengers either by handing it over to them or by berthing it properly, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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