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TMI Blog2024 (2) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... uation of Ash from ash ponds and nuisance-free transportation and disposal of the ash to Thermal Power Stations - HELD THAT:- The issue is no longer res integra as CESTAT Kolkata has decided the issue in the case of Purba Medinipur Jilla Parishad vs. Commissioner of Central Excise, Haldia [ 2018 (12) TMI 1780 - CESTAT KOLKATA] wherein it has been held that the activity of 'Evacuation of Ash from ash ponds and nuisance-free transportation and disposal in defined area provided by the plant' is not liable for service tax under the category of 'Cleaning Services'. Thus, the activities of Evacuation of Ash from ash ponds and nuisance-free transportation and disposal of the ash in Thermal Power Stations is not liable to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax of Rs.5,77,42,642/- along with interest and penalty. 1.2 Service Tax Appeal No. 75897 of 2018 has been filed by the appellant M/s. Upendra Prasad Brothers against the impugned Order-in-Appeal No. 222-223/RAN/2017 dated 21.12.2017 passed by the Commissioner of Goods Service Tax and Central Excise (Appeals). The appellant has filed this appeal against the confirmed demand of service tax of Rs. 1,37,26,829/- along with interest and penalty. 1.3 The issue involved in all these appeals are the same. Accordingly, all the four appeals are taken up together for disposal by a common order. 2. Brief facts of the case are that M/s. Tenughat Thermal Power Station and M/s. Chandrapura Thermal Power Station are engaged in generation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue is no longer res integra as CESTAT Kolkata has decided the issue in the case of Purba Medinipur Jilla Parishad vs. Commissioner of Central Excise, Haldia vide Final Order No. FO/77330/2018 dated 13.12.2018 in Service Tax Appeal No. 79 of 2019 wherein it has been held that the activity of 'Evacuation of Ash from ash ponds and nuisance-free transportation and disposal in defined area provided by the plant' would not be liable for service tax under the category of 'Cleaning Services'. The same view has also been held by the Tribunal in the following decisions: - (i) M/s. Calcutta Industrial Supply Corpn. v. Commissioner of S.T., Kolkata vide Final Order No. 77607/Kol/2017 dt. 30.10.2017 [2019 (31) G.S.T.L. 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and disposal in defined area provided by the plant' is not liable for service tax under the category of 'Cleaning Services'. For the sake of ready reference, the relevant part of the decision is reproduced below: - 5. We find that the issue is no more res integra and has been decided by the Tribunal in the case of Commr. of Central Excise Service Tax-Ranchi Vs. M/s. Hindustan Steel Works Construction Ltd. reported in 2018 (11) TMI 1217-CESTAT, Kolkata. The relevant paragraphs of the above mentioned order are being reproduced: ....8. The Ld. Advocate, also contended that the fly ash is a saleable goods, which is used in the manufacture of ceramic tiles, mineral wool, etc. And is not a waste since, it is capabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or free the pond from contamination. Fly ash is being 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 issue in the present case is covered by the declaration of this Bench in the case of M/s. Calcutta Industrial Supply Corporation Vs. Commr. of Service Tax, Kolkata. The relevant para is reproduced below:- 8. Cleaning Service: 8.1 The Ld. Counsel submitted that the appellant is merely loading/lifting Ash from the Ash ponds, transporting it upto a distanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Reservoir of such commercial or industrial buildings or premises. Service Tax Appeal No. 79/2019 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 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 clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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