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2024 (2) TMI 1020 - CESTAT KOLKATAClassification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal of the ash” to Thermal Power Stations - HELD THAT:- The issue is no longer res integra as CESTAT Kolkata has decided the issue in the case of Purba Medinipur Jilla Parishad vs. Commissioner of Central Excise, Haldia [2018 (12) TMI 1780 - CESTAT KOLKATA] wherein it has been held that the activity of 'Evacuation of Ash from ash ponds and nuisance-free transportation and disposal in defined area provided by the plant' is not liable for service tax under the category of 'Cleaning Services'. Thus, the activities of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal of the ash” in Thermal Power Stations is not liable to service tax under the category of 'Cleaning Services' - the demands of service tax along with interest and penalty confirmed in the impugned orders set aside - appeal allowed.
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