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TMI Blog2023 (7) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... Unless the accumulated fly ash is removed from the silos, it cannot be utilized to receive further fly ash emerging during the course of manufacturing. Thus, it is observed that removal of fly ash from the silos is an essential part of the production process. The issue is no more res Integra and has been decided by the Tribunal in the case of M/S. COMMISSIONER OF CENTRAL EXCISE SERVICE TAX-RANCHI VERSUS M/S. HINDUSTAN STEEL WORKS CONSTRUCTION LTD. [ 2018 (11) TMI 1217 - CESTAT KOLKATA] where it was held that In the present case, the activity of excavation and transportation of fly ash from the pond, for channeling the slurry water-flow cannot be termed as cleaning activity in terms of Section 65 (24B) of the Finance Act. The Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 27.02.2009 wherein the demand of service tax of Rs 8,93,116/- was confirmed besides demanding interest and imposing penalty of Rs 17,50,000/- under section 78 of the Finance Act, 1994. The Commissioner of Service Tax reviewed the order and issued a Revision Order dated 02.03.2010, under Section 84(1) of the Finance Act, 1994. The Appellant is before us against this impugned order of revision. 2. In the Revision Order, the Department contended that Cleaning Activity has been defined under Section 65(24b) of the Finance Act, 1994. As per the definition the service includes not only removal of dirt, but also means cleaning . It is broad enough to cover all types of cleaning activities. In the present case the cleaning/evacuati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low: Cleaning activity means cleaning, including specialized cleaning services such as disinfecting, exterminating or sterilizing of objects or premises, of (i) Commercial or industrial buildings and premises the of; or (ii) Factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premise thereof, but does not include such services in relation to agriculture, horticulture, and animal husbandry or dairying. 7. A perusal of the above definition of cleaning service indicates that the Appellant has not undertaken any of the activities specified therein. We observe that fly ash is being evacuated and removed as per the contract and the same cannot be termed as a cleaning activity . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aning services such as disinfecting, exterminating or sterilizing of objects or premises of Commercial or industrial buildings and premises thereof: or Factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, But does not include such services in relation to agriculture, horticulture, animal husbandry or dairying . We find that cleaning service has been also defined in the Board s Notification F. No. B1/6/2005-TRU DATED 27/07/2005. We also find that in the present case, the activity of excavation and transportation of fly ash from the pond, for challenging the slurry water flow cannot be termed as cleaning activity in terms of section 65(24B) of the Finance Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of premises of an industry and would come under the cleaning service as defined under Section 65(24b) w.e.f. 16.06.2005. 8.3. The definition of leaning service under Section 65(24b) is reproduced below: [(24b) cleaning activity means cleaning including specialized cleaning services such as disinfecting, exterminating of objects 65 24(b) of (i) Commercial or industrial buildings and premises thereof; or (ii) Factory, plant or machinery, tank or reservoir of such commercial 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 leaning activity would cover cleaning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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