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2014 (5) TMI 423 - CESTAT NEW DELHIWaiver of pre deposit - Cleaning service - cleaning the residential area i.e. township other than main hospital - Held that:- As per the cleaning activity as provided under Section 65(24b) of the Finance Act means “cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, 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 premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying - cleaning of township is not, prima facie, covered under the cleaning activity therefore prima facie the applicant has a strong case in its favour. Therefore the pre-deposit of dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.
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