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2018 (5) TMI 787 - AT - Service TaxLiability of service tax - Cleaning Services - Management, Maintenance, Repair Services - Cargo Handling Services etc. - Held that: - service tax levy of cleaning service cannot be levied on cleaning of railway wagons and coaches, as has been held by the Tribunal in the case of M/s R. K. Refreshment and Enterprises Pvt. Ltd. and Another - However, in respect of railway buildings, premises, the same will be covered under the category of cleaning of commercial or industrial buildings and premises thereof and hence liable to payment of service tax under the Cleaning Service - Since the adjudicating authority has clubbed both the categories and raised demand of service tax amounting ₹ 72,51,533/- under Cleaning Service, we direct the original authority to bifurcate the demand and confirm the same only to the extent of the cleaning activity of railway premises. Cleaning and house-keeping of railway running rooms, washing and cleaning of bed sheets, pillow covers etc. - adjudicating authority has demanded the service tax on these services under the category of management, maintenance or repair service - Held that: - it cannot be readily observed whether the services falling under this category were proposed for classification under management or maintenance service. Hence, we direct the adjudicating authority to uphold the demand of service tax under this category if the same was proposed for classification, in the show cause notice under the category of cleaning service. Water tightening of wagons in monsoon season, maintenance of passenger amenities, running maintenance, repair, replacement of defective carriage watering hydrants and provisioning & maintenance of water etc. - Held that: - We uphold the service tax demand in respect of the three categories under the maintenance, management or repair service - since this involves interpretation and classification of the service into different categories, penalties set aside. Supply, maintenance and supervision of mechanised machineries to be used for cleaning of various railway stations - Held that: - the service is to be considered as supply of tangible goods service only in those cases which do not fall within the ambit of VAT. The adjudicating authority is directed to verify the claim of the appellant that VAT applicable to the transaction have been paid. Appeal allowed by way of remand.
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