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M/s. Ballamgarh Co-op Society Versus C.C.E. &S. T., Chandigarh-II

2015 (10) TMI 2475 - CESTAT NEW DELHI

Cleaning services provided to Guru Gobind Singh Super Thermal Plant (GGSSTP), Ropar, Punjab - Appellant contended that it cannot be said that the service was provided to the commercial or industrial building and the premises thereof or factory, plant or machinery tank or reservoir of such commercial or industrial building and premises thereof. - Held that:- The power plant of the Electricity Board cannot be called a non-commercial concern in the normal sense of word as it produces electricity an .....

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R.K. Singh, Member (Technical) Mr. Mohinder Singh, Advocate for the appellant Mr. Ranjan Khanna, DR for the respondent ORDER Per Mr. R.K. Singh : Misc. Application No.ST/51982/2015 The Miscellaneous Application has been filed seeking recall of the order dated 14.07.2015 dismissing the stay application of the appellant and ordering pre-deposit of the assessed liability. It is pleaded that from 25.06.2015 onwards, ld. advocate for the appellant was down with typhoid and had not recovered by 14.07 .....

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ith interest and penalties on the ground that the appellant provided cleaning services [Section 65(24b) read with Section 65 (105) (zzzd) of the Finance Act, 1994]. 3. The appellant has contended that it provided cleaning service to Guru Gobind Singh Super Thermal Plant (GGSSTP), Ropar, Punjab and therefore it cannot be said that the service was provided to the commercial or industrial building and the premises thereof or factory, plant or machinery tank or reservoir of such commercial or indust .....

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ercial in strict sense of term. It also cited CESTAT judgement in the case of Nagarjuna Construction Co. Ltd. Vs. CCE, Hyderabad [2010 (19) STR 259 (Tri.-Bang.)]. 4. We have considered the contentions of the appellant. The power plant of the Electricity Board cannot be called a non-commercial concern in the normal sense of word as it produces electricity and sells the same. Indeed, electricity cannot be sold at any price less than the price fixed by the appropriate regulatory authority. Therefor .....

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