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TMI Blog2014 (12) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... bility on amounts received towards services. Thereafter proceedings were initiated by issuing a show-cause notice on 18.10.2011 culminating in confirmation of the demand for service tax of Rs. 3,36,84,655/- during the period from April 2006 to March 2010. Besides demanding service tax, interest also has been demanded and penalty has been imposed under Section 78 of Finance Act 1994. 2. Heard both the sides. The definition of 'Cleaning Service' as per Section 65 (24b) of Finance Act 1994 means cleaning, including specialized cleaning services such as disinfecting, exterminating or sterilizing of objects or premises, of - (i) commercial or industrial buildings and premises thereof; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try, which includes removal of hot slag form the BOF & transportation to new Slag yard; Converter Alley dozing and cleaning scale fines, metallic jams & debris handling and shifting to new Slag yard; Scrap recovery operation; removal of debris viz. ladle jam, ladle car box jam, wood, paper board etc., from ladle preparation bay of BOF and transportation to new Slag yard; removal of debris viz. used tundish stopper rods, shroud, submerged entry nozzles, well blocks, refractory mass, wood, paper-wood etc., for caster area and transportation to new slag yard; and Crushing, Screening of LD slag & transport of the non-metallic slag/metallic slag. The definition of 'Cleaning activity' as defined under Section 65 (24b) ibid specifically includes t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and any activity which involves clearing/removing of any objects within the precincts of sub clause (i) or (ii) of clause (24b) of Section 65 of Finance Act, will be classifiable under cleaning services. He has observed that even in common parlance 'cleaning' means 'to get rid of dirt, rubbish, or impurities'. He has observed that in this case waste generated during the process of manufacturing is being removed and the premise is kept clean. 5. We find that in this case no doubt the slag is removed from the factory to the slag yard. But it is removed for undertaking extraction of metal and not for disposal as waste. Such slag is cooled by spraying water and thereafter metal is removed by using magnetic force. Different types of activities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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