2018 (8) TMI 692

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..... ingh, AR for the Respondent ORDER Per Rachna Gupta: In this appeal, the appellant was engaged in providing cleaning of coaches services to Indian Railways for a period with effect from 1.4.2011 to 31.3.2011. The department has served the show cause notice No. 703/ST/Div-II/2011 dated 24th December, 2012 levying the demand alleging that such cleaning is taxable under 'Cleaning services' under .....

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..... of the Tribunal in the case of Mukesh Kalway vs. CCE, Bhopal [2017 (3) GSTL 183 (Tri-Del)] to impress upon: "7. .......The point to be noted is that being a public utility by itself does not provide any immunity from service tax levy. It is apparent that the railways or airport authority are being subjected to service tax under various categories like transport of passengers, freight, advertising .....

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..... its premises is very apparent. To illustrate we note that the railways had advertised to redevelop 400 stations where the entire cost of redevelopment is to be met by leveraging commercial development of land and airspace in and around the stations (PIB press note dated 22-7-2016). Having examined the scope of activities of railways and the premises of railway stations we are of the opinion that t .....

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..... judication. The provision reads as follows: Section 65(24b) „cleaning activity‟ means "cleaning including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of (i) Commercial or Industrial buildings and premises thereof; or (ii) Factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premis .....

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..... rt mode and cannot fall under the commercial object of industrial building, factory, plant or machinery, etc. The interpretation of the original authority is far fetched and not sustainable in view of the plain meaning of the statutory definition for tax entry." 7. In the result, we hereby set aside the orders under challenge and allow the appeal. (dictated and pronounced in the open Court)
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