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TMI Blog2020 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity of 'cleaning' has been defined and understood to apply qua commercial and industrial as well as related buildings and premises only. The activity of cleaning in relation to all other premises excepting those specifically defined, such as public roads and streets in this city, stand outside the ambit of the definition - thus, the receipts from cleaning activities carried out by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of Chennai as well as collection and transportation of municipal solid wastes at designated places in the city. The petitioner has registered itself with the Service Tax Department under the head 'cleaning services' and has been duly discharging its liabilities in respect of the activities carried out in commercial and industrial buildings and premises thereof. 2. While this is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod September 2004 to August 2007. 4. The move of the Audit Department is clearly misconceived on a proper reading and understanding of the definition of 'cleaning activity' in terms of the provisions of the Finance Act, 1994. 'Cleaning activity' is defined under Section 65(24b) as follows: 'cleaning activity' means cleaning, including specialised cleanin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e receipts from cleaning activities carried out by the petitioner on public roads and streets stand excluded from the ambit of tax, even at the threshold. 6. The counter filed by the respondent dated 25.02.2013 also admits this position at paragraph, 4 where the respondent states thus: It is submitted before this Hon'ble Court that since the objection was raised by Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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