TMI Blog2018 (5) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ubbed both the categories and raised demand of service tax amounting ₹ 72,51,533/- under Cleaning Service, we direct the original authority to bifurcate the demand and confirm the same only to the extent of the cleaning activity of railway premises. Cleaning and house-keeping of railway running rooms, washing and cleaning of bed sheets, pillow covers etc. - adjudicating authority has demanded the service tax on these services under the category of management, maintenance or repair service - Held that: - it cannot be readily observed whether the services falling under this category were proposed for classification under management or maintenance service. Hence, we direct the adjudicating authority to uphold the demand of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Services, Management, Maintenance, Repair Services, Cargo Handling Services etc. The dispute covers the period 2005-2006 to 2009-2010 during which the Department took the view that the various services provided by the appellant were liable to payment of service tax and after issue of show cause notice, the impugned order was passed in which total service tax demand amounting ₹ 1,04,48,970/- was confirmed alongwith payment of interest and penalties under various Sections of the Finance Act, 1994. The total demand of service tax has been made under the following categories: S. No. Description of receipts Amount received Service tax demanded as per OIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5264686/- 582904/- Supply of tangible goods services 7 Washing dry- cleaning. 2466985/- 271602/- Dry- cleaning services 2,873/- Total 91952472/- 10448970/- 315518/- 3. With this background, we heard Ms. Rinky Arora, ld. Advocate for the appellant and Sh. G. R. Singh, ld. AR for the Revenue. 4. We discuss the service tax demand on various heads below:- (i) First we look the demand of service tax made in regard to Mecha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal has discussed the taxability of cleaning activity of railway premises. After perusing both the decisions, we are of the view that service tax levy of cleaning service cannot be levied on cleaning of railway wagons and coaches, as has been held by the Tribunal in the case of M/s R. K. Refreshment and Enterprises Pvt. Ltd. and Another. However, in respect of railway buildings, premises, the same will be covered under the category of cleaning of commercial or industrial buildings and premises thereof and hence liable to payment of service tax under the Cleaning Service. Since the adjudicating authority has clubbed both the categories and raised demand of service tax amounting ₹ 72,51,533/- under Cleaning Service, we direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is otherwise, the appellant will be entitled to the benefit of travelling beyond the show cause notice. 6. Next we consider the services categorised under water tightening of wagons in monsoon season, maintenance of passenger amenities, running maintenance, repair, replacement of defective carriage watering hydrants and provisioning maintenance of water etc. Ld. Advocate submits that the appellant is not seriously disputing the liability of the above services to payment of service tax. She further submits that in respect of maintenance of passenger amenities and running maintenance, repair etc. the service tax liability has already been paid alongwith interest and hence she prays for waiving of the penalty levied on this portion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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