Classification of services - Cleaning services or not - It is not a case where the Appellant goes to the...

Classification of services - Cleaning services or not - It is not a case where the Appellant goes to the premises of the industries to perform any cleaning activity. Instead, the waste is delivered to the site of the Appellant in safe leakage proof bags by the industries for proper disposal. The industries are not concerned with the waste thereafter. - incineration of waste is not taxable under business auxiliary service or any other taxable service. - AT .....

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