Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 86 - CESTAT AHMEDABADWaiver of pre-deposit – Stay application - Appellant is engaged in removing waste from the factory premises of Tata Chemicals and is not indulging in any cleaning services – Held that:- Removal of waste and housekeeping, in our considered view, prima-facie would get covered under the ‘Cleaning Services’, as removal of waste is nothing but cleaning of that area – As per the counsel of the appellant there is definite connotation for ‘Cleaning Services’ in the definition and also for the ‘Housekeeping Services’ a different connotation, needs to be gone into detail - Appellant is directed to deposit an amount of Rs. 3,00,000/- (Rupees three lakhs only) within a period of eight weeks – Stay granted in part.
|