TMI Blog2015 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... al itself has given benefit of ₹ 21,49,623/- and therefore, the penalty element also would not be payable. Similarly, keeping in view the fact that a Co-ordinate Bench of the Tribunal has prima facie held, in similar circumstances, that the mechanical process of removing fly ash does not fall within the ambit of service tax, the appellant is not liable to deposit ₹ 29,60,791/- on the said head along with the penalty which has been levied. - appeal was not liable to be dismissed on account of noncompliance of the earlier order dated 06.05.2013. Accordingly, the stay order dated 02.09.2013 (Annexure A-6) is set aside - Decided in favour of assessee. - STA No. 15 of 2014 (O&M) - - - Dated:- 4-3-2015 - S. J. Vazifdar, ACJ And G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73(1) of the Finance Act, 1994 on the ground that the services provided were taxable. The demand was on the basis of four different heads, which reads as under:- Sr. No. Category of Service Service Tax inclusive of Edu. Cess + SH Edu. Cess Remarks (i) Cleaning Service as defined under Section 65 (24b) 29,60,791/- Related to the activity of lifting of Ash from the Ash ponds of NFL (ii) Management Maintenance or Repair Service as defined under Section 65(64) 21,94,110/- Related to repair of roads and petty civil contracts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was imposed that in case the amount is not deposited, the stay granted would stand dissolved and the appeal would also stand dismissed without further reference to the Tribunal. An application was, thereafter, filed that in similar circumstances, the Eastern Bench of the Tribunal at Kolkata had allowed the stay on similar grounds that the process of removing the fly ash by mechanical means would not amount to a cleaning service in the case of Purba Medinipur Zilla Parishad Vs. Commissioner of C.EX, Haldia 2010 (20) STR 355. It was, accordingly, contended that the claim of ₹ 29,60,791/-, which had been raised on account of the cleaning service was not leviable and a prayer was made for reducing the amount of pre-deposit. The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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