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TMI Blog2018 (12) TMI 1780X X X X Extracts X X X X X X X X Extracts X X X X ..... orporation Vs. Commissioner of Service Tax, Kolkata [2017 (11) TMI 158 - CESTAT KOLKATA], where it was held that It appears that the purpose of the tender is for disposal of Ash in the abandoned mines of ECL. The appellant is engaged for transportation and disposal of Ash in the abandoned mines. The letter does not show that the appellant was engaged for cleaning of the premises. Therefore, the demand of Service Tax under the category of cleaning service is not justified. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... tank or reservoir of such commercial or industrial buildings and remises thereof. It is his submission that the appellant/assessee is not removing the fly ash with the objective of cleaning the pond or free the pond from contamination. Fly ash is being excavated and removed as per the contract and the same cannot be termed as a 'cleaning activity'. 3. Ld. D.R. submits that the services undertaken by the appellant is definitely coming under the category of 'cleaning services' as defined under Section 65 24 (b) of the finance Act, 1994. He reiterates the findings of the impugned order. 4. Heard both sides and perused the appeal record. 5. We find that the issue is no more res integra and has been decided by the Tribunal in the case of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication F. No. B1/6/2005-TRU DATED 27/07/2005. 11.We also find that in the present case, the activity of excavation and transportation of fly ash from the pond, for channelling the slurry waterflow cannot be termed as "cleaning activity" in terms of Section 65(24B) of the Finance Act. The Respondent is not cleaning the fly ash with the objective of cleaning the pond or free the pond from contamination. Fly ash is bei8ng excavated and transported to the specified areas as per the contract. 12.We observe that fly ash is a saleable goods which is further used in manufacture of bricks etc. and hence it is not waste, which is being removed from the pond. It has specific utility and capable of being sold in the market. 13. We find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial or industrial buildings and remises thereof, But does not include such services in relation to agriculture, horticulture, animal husbandary or dairying] From the above definition, it is clear that the cleaning activity would cover cleaning of commercial or industrial building or premises thereof or factory, plant or machinery, tank or Reservoir of such commercial or industrial buildings or premises. 8.4 It is seen from the letter dated 03.02.2004 of DVC that the appellant was awarded tender for excavation of Ash from different field of Ash ponds of DTPS, DVC, Waria, Nuisance free transportation and disposal of Ash DTPS, DVC, Waria, Nuisance free transportation and disposal of Ash in abandoned mines of ECL. It appears that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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