9911796707
TMI Blog2025 (1) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... er Station and Durgapur Project Ltd to the recipients of such fly ash like Ultra Tech Cement Ltd. and Ambuja Cements Ltd. The appellants were holding Service Tax Registration No.AACCB2247BST001 on 25.07.2005 and were paying Service Tax and filing their ST-3 Returns. Investigations were initiated and statement of the Managing Director was recorded on 30.05.2006 about the activities undertaken by the appellant. A Show Cause Notice was issued on 28.01.2008 for the period 2004-05 to 2006-07 demanding service tax of Rs. 16,50,289/- for having rendered the following services: (a) Cleaning Service (b) Goods transport by road service (c) Site Preparation etc. 2. The appellants filed their submissions that they have paid Rs.17,20,232, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; 28515855 13682546 1617930 32359 1650289 5. He submits that they have undertaken the services basically on account of ash evacuation which is termed as Cleaning Service by the Department, from the power generating stations like Kolghat Thermal Power Station and Durgapur Projects Limited under Work Order Nos. DPL/SE/(c)/PS/20 dated 24.04.2006 and DPL/SM(c)/PS/95 dated 11.10.2006. They are also engaged in evacuation of earth as sub- contractor of Macnally Bharat Ltd. in Sagardighi Thermal Project, Murshidabad. For evacuation of ash-pond they are neither charging nor paying any service tax. The excavated ash is moved from the ash pond to the sited demarcated within the mining premises of the client. This activity is erroneously being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed by consequential GTA service. 7. The issue is no more res integra. This very issue had come up before this Hon'ble Bench in the case of Marshall Corporation Ltd. v CGST & C.Ex, Kolkata [Final Order No. 75650/2023 dated 02.06.2023] and M/s. Novel Engineering & Technical Works P Ltd. v Comm of CGST and CE, Haldia [Final Order No. 75901-75902/2024 dated 10.05.2024]. In these cases, it has been held such activities taken together is an essential part of production process and that the same is not a 'service activity' and no service tax is leviable on the same. 8. Without prejudice to the submission that the ash evacuation [cleaning service as per SCN] and GTA are integrated single activity, he submits that if the Revenue's contention is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d statement of the Managing Director was recorded on 30.05.2006 about the activities undertaken by the appellant. The appellant submitted the following documents at the time of recording of Statement: (i) Copy of work order DPL/SE(C)/PS/20 dated 24.04.2006 for M/s. DPL. (ii) Letter of M/s. BSCECPL address to the Department dated 01.12.2006 and 08.02.2007 regarding payment of service tax on cleaning service. (iii) Invoices raised to DPL in respect of work order DPL/SE(C)/PS/20 dated 24.04.2006 of M/s. DPL. 12. Thus the Dept. was aware of the contracts towards evacuation of ash, movement of the ash within the mining premises and movement of the same to the buyer's premises by way of these documents. No further investigation / action wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without any bifurcation between Cleaning service and GTA services. The appellant was claiming that it would amount to GTA service, for which the Service Tax would be payable by the recipient of the service. The Tribunal vide Final Order No.75650/2023 dated 02.06.2023, held as under : 2. In the Revision Order, the Department contended that 'Cleaning Activity' has been defined under Section 65(24b) of the Finance Act, 1994. As per the definition the service includes not only removal of dirt, but also means 'cleaning'. It is broad enough to cover all types of cleaning activities. In the present case the cleaning/evacuation of tank/reservoir in industry comes well within the scope of 'Cleaning Activity' as defined under Section 65(24b) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be paid by the recipient of the service. It is not in dispute that the clients the corporate public limited companies, who are one of the seven categories of persons responsible to pay the Service Tax on Reverse Charge basis. On this count itself the confirmed demand under this heading is required to be set aside and we do so. 19. We also find that the ratio of the cited case law of Marshall, is squarely applicable to the facts of the present case. Hence we set aside the demands on account of the 'Cleaning Services' and 'GTA Services'. 20. Coming to the stand of the appellant about the time bar aspect of the confirmed demands, we find that though the first statement was recorded on 30.05.2006 and all the relevant Contracts / Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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