TMI Blog2014 (12) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... of rates, the other items cannot be considered as a cleaning activity. Since both the sides could not indicate what exactly is the amount collected by the appellants for each category of activity, the only option available to us is to arrive at an approximate figure we do by dividing the amount paid for cleaning activity under Sl. No. 4 by the total amount payable to the appellant for all the activities per ton - Partial stay granted. - ST/26487/2013-DB - MISC ORDER No. 22135/2014 - Dated:- 26-8-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. Y.S. Reddy, Advocate For the Respondent : Mr. A.K. Nigam, AR ORDER Per: B.S.V. MURTHY; The appellant is a partnership firm registered with the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scope of Work - Cleaning of slag pits to handle estimated 50 slag pots/day (indicative only) and transporting of hot slag and steel skull from slag yard to designated place, - Filling of slag pots with slag for dressing, - Other associated jobs i.e. cooling of slag before excavation, occasionally following work will also be done by the contractor: -A) Cleaning of jam built up in the alley of converter 1, 2 3 - B) Assistance in scrap pit cleaning (Dumpers 100 Trips/month Poclain 15 hours/month) - C) Poclain to be made available for HMDS hood cleaning and Slag Pot Jam cleaning whenever required. The schedule of contract price for different jobs is as under: Clause (2) of said Work order indicates the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5)(zzzd) ibid and accordingly liable for payment of service tax. 4. The learned counsel on behalf of the appellants with the help of beautiful color photographs explained the process of how the slag is removed to slag yard and how metal is taken out from such slag. He also explained the job of work undertaken as per the work order and submitted that the entire activity cannot be considered as a cleaning service at all in terms of the definition. Learned AR on the other hand took us through the impugned order and drew our attention to paragraph 27 29 of the impugned order. In para 27, the Commissioner has reproduced the scope of work which we have already considered and reproduced above. It is the submission of the learned AR that rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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