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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 ..... that:- It is hard to hold that sweeping of roads or cleaning of drains cannot be considered as cleaning services as claimed by the appellant - the appellant has not disclosed any of the services to the Department and these came to light only by investigation by the Department and therefore having not made out any case for exemption from penalty under section 78. Appeal decided partly against assessee and part matter on remand. - APPEAL No. ST/1777/2010 - A/30113/2019 - Dated:- 9-1-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Smt. A.S.K. Swetha, Advocate for the Appellant Assessee. Shri Arun Kumar, Jt. Commissioner/AR for the Respondent. ORDER Per: Mr. P. Venkata Subba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, cleaning of cross drains, foot paths etc. of M/s Visakhapatnam Port Trust. The department held the view that these activities fall under the categories of Management, Maintenance Repair Service , Site Formation and clearance service , cleaning service and Commercial or Industrial Construction Service for different categories and demanded duty accordingly. These activities were not declared to the department by appellant as they were under the impression and they still hold the view that these services are not liable to service tax. Officers of the department visited their premises and procured profit loss account, income tax returns, bank statements etc. and collected relevant information and issued the demand. The demand on M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Repair service. Therefore, no service tax can be levied on this part of their activity prior to 01.06.2007 as has been held by Hon ble Supreme Court in the case of Larsen Toubro Ltd. [2015(8)TMI 749 (SC)]. (ii) Insofar as the Site Formation, Excavation, Earth Moving and Demolition Service is concerned, it is his contention that they are entitled to the benefit of abatement of notification No. 17/2005-ST, dated 07.06.2005, which was not given to them. (iii) Insofar as the Commercial or Industrial Construction Service is concerned, it is his contention that they are eligible to abatement under notification No. 01/2006-ST, dated 01.03.2006 which was also not given to them. 4. Ld. DR reiterates the findings of the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the light of the claim of appellant that it is in the nature of Works Contract Service and covered by the judgment of Hon ble Apex Court in the case of Larsen Toubro (supra) and hence cannot be taxed under Management, Maintenance and Repair Service. (ii) The demand of Site Formation, Excavation, Earth Moving and Demolition Service needs to be reconsidered after examining the eligibility of abatement under section 17/2005. (iii) The demand of Service Tax on Commercial or Industrial Construction Services needs to be reconsidered after considering the eligibility of abatement to the Notification No. 1/2006-ST. (iv) Interest and penalties need to be reconsidered and requantified on the basis of above. 7. The appeal stands dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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