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TMI Blog2019 (9) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... rooms, water tightening of wagons in monsoon seasons etc. etc. - HELD THAT:- Having regard to the amount which is over all amount of ₹ 72,51,533/-, and the fact that even that amount has been directed to be bifurcated, this Court is of the opinion that the appeal falls within the mandatory limit prescribed by the circular dated 22/08/2019. Appeal dismissed. - D.B. Central/Excise Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning rooms, water tightening of wagons in monsoon seasons etc. etc. The Tribunal was of the opinion that cleaning of railway wagons did not attract service tax liability however, it directed bifurcation of the amounts determined, and claim towards cleaning of commercial / industrial buildings and railway premises. Order of the Tribunal in this regard is extracted below:- We have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld by the Tribunal in the case of M/s R.K. Refreshment and Enterprises Pvt. Ltd. And Another. However, in respect of railway buildings, premises, the same will be covered under the category of cleaning of commercial or industrial buildings and premises thereof and hence liable to payment of service tax under the Cleaning Service. Since the adjudicating authority has clubbed both the categories ..... X X X X Extracts X X X X X X X X Extracts X X X X
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