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TMI Blog2019 (2) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice demanding service tax for the period 2007-08 and 2008- 09 under the following four heads: (a) Management, Maintenance & Repair Service (b) Site Formation, Excavation, Earth moving and Demolition Service. (c) Commercial or Industrial Construction service. (d) Cleaning service. 2. After following due process, the original authority confirmed the demands with interest and imposed penalties under sections 76, 77 and 78 of Finance Act, 1994. Aggrieved, the appellant preferred an appeal before the first appellate authority, who upheld the order of the lower authority and rejected the appeal. Hence this appeal. 3. Ld. Counsel for the appellant takes us through the details of their activities. They are undertaking various works su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the cleaning activity, the appellants contended that the service they provided is sweeping of roads and cleaning of cross drains and foot paths which should not be considered as cleaning activity. With regard to site formation, excavation, earth moving and demolition service, the appellant contended that the services are related to Visakhapatnam Port Trust and hence are not taxable. With regard to Commercial or Industrial Construction service, they are not disputing that the taxability of service based on the nature of service provided. Part of the service was provided and advance was received but they have not paid the service tax on the same. Ld. Lower authority confirmed all the demands and did not agree to the contentions of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged under Management, Maintenance & Repair being in the nature of works contract services and therefore not being acceptable prior to 01.06.2007 and not being chargeable to service tax under Works Contract Service post 01.06.2007 because the demand was not made under this head. We find these aspects need to be considered by the original adjudicating authority after following principles of natural justice. Insofar as the cleaning services are concerned, we find it hard to hold that sweeping of roads or cleaning of drains cannot be considered as cleaning services as claimed by the appellant. We also find that the appellant has not disclosed any of the services to the Department and these came to light only by investigation by the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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