Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2475 - AT - Service TaxCleaning services provided to Guru Gobind Singh Super Thermal Plant (GGSSTP), Ropar, Punjab - Appellant contended that it cannot be said that the service was provided to the commercial or industrial building and the premises thereof or factory, plant or machinery tank or reservoir of such commercial or industrial building and premises thereof. - Held that:- The power plant of the Electricity Board cannot be called a non-commercial concern in the normal sense of word as it produces electricity and sells the same. Indeed, electricity cannot be sold at any price less than the price fixed by the appropriate regulatory authority. Therefore, the cleaning service rendered by it to GGSSTP, Ropar clearly falls within the scope of cleaning service as defined in Section 65 (24b) read with Section 65 (105) (zzzd) ibid. Prima facie case is against the assessee - Stay denied.
|