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2018 (11) TMI 1217 - AT - Service TaxCleaning services or not - activity of excavation and transportation of fly ash from the pond, for channeling the slurry water-flow - levy of service tax - Board’s Notification F. No. B1/6/2005-TRU dated 27/07/2005 - Held that:- In the present case, the activity of excavation and transportation of fly ash from the pond, for channeling the slurry water-flow cannot be termed as “cleaning activity” in terms of Section 65 (24B) of the Finance Act. The Respondent is not clearing the fly ash with the objective of cleaning the pond or free the pond from contamination. Fly ash is being excavated and transported to the specified areas as per the contract. The issue in the present case is covered by the 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 dismissed - decided against Revenue.
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