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2018 (8) TMI 692

2012 i.e. prior to incorporation of the concept of negative list when onwards these services have been covered under Section 65(105)(zzzd) and made taxable. Hence, the definition of cleaning service as was existing prior to year 2012, is relevant for the present adjudication. - A mere perusal of the definition and interpretation thereof makes it clear that it is not merely an object or premise but the object or premise of commercial or industrial building or premises thereof. No doubt, railways is a commercial concern but it is already been settled that the coaches are rolling stock of railways and hence, they were not covered strictly under the definition in pre-negative list era. - Appeal allowed - decided in favor of appellant. .....

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3 (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, etc. Similarly electricity distribution/transmission is a vital public utility which is subjected to service tax. However, exemptions are selectively provided for some of the organizations involved in providing such service. 8. We note that to hold railways or airport authority as non commercial organizations only on the ground that they are public utility organizations has no legal basis. Incidentally, it may be noted that .....

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was existing prior to year 2012, is relevant for the present adjudication. 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 premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying. 6. A mere perusal of the definition and interpretation thereof makes it clear that it is not merely an object or premise but the object or premise of commercial or industrial buildi .....

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