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2018 (12) TMI 1780 - CESTAT KOLKATAClassification of services - cleaning services or not - evacuation of certain Ash from the fly ash pond of Kolaghat Thermal Power Station under West Bengal Power Development Corpn. Ltd. - HELD THAT:- 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 reliance placed in decision of this Bench in the case of M/s. Calcutta Industrial Supply Corporation Vs. Commissioner of Service Tax, Kolkata [2017 (11) TMI 158 - CESTAT KOLKATA], where it was held that 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 cleaning service is not justified. Appeal allowed - decided in favor of appellant.
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