TMI Blog2015 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... the legal provisions, it is well settled that the classification of a service is to be determined with respect to the nature thereof vis-a-vis the definitions of various services given in Section 65 read with section 65 A of the Finance Act 1994. Perusal of various job works awarded to the appellants reveals that they were required to provide pre-construction anti-termite treatment. This activity can by no stretch of imagination be covered under the definition of CICS or CCS. Thus, the activity of pest control could arguably be covered under cleaning services only and only if it was being performed on commercial or industrial buildings and premises thereof or factory plant or machinery tank or reservoir of such commercial or industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abilities. 3. The appellants have contended that they have not been providing any service remotely akin to CICS or CCS, inasmuch as they were only providing pre-construction anti-termite treatment which involved soil treatment before foundation is made or the floor is laid. It involves injecting various chemical emulsions for the purpose of creating a chemical barrier for pest/termite. They said that if this activity was carried out on a commercial or industrial building or premises thereof or factory or plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, it could possibly be recovered under cleaning service which was introduced w.e.f. 16.06.2005. 4. Ld. AR contended that the activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Board s Circular also nowhere states that all the services provided by a sub-contractor to the main contractor would necessaryily fall under the same classification which is applicable to the service rendered by the main contractor. Thus the lower authorities have clearly misread the said CBEC Circular to hold that the appellants were providing CICS/CCS. Coming back to the legal provisions, it is well settled that the classification of a service is to be determined with respect to the nature thereof vis-a-vis the definitions of various services given in Section 65 read with section 65 A of the Finance Act 1994. Perusal of various job works awarded to the appellants reveals that they were required to provide pre-construction anti-termi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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