Section 65(24b) :Removing fly ash by mechanical mean ;Not a Cleaning Service

Process of removing fly ash by mechanical means from ash ponds would not, prima facie, amount to a cleaning service

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[2015] 56 taxmann.com 419 (Punjab & Haryana)

HIGH COURT OF PUNJAB AND HARYANA

Kumar Builders

v.

Customs, Excise & Service Tax Appellate Tribunal*

S.J. VAZIFDAR, ACTG. CJ.
AND G.S. SANDHAWALIA, J.

STA NO. 15 OF 2014 (O & M)†

MARCH  4, 2015 

Section 65(24b) of the Finance Act, 1994 - Taxable services - Cleaning Activity - Stay Order - Assessee was undertaking removal of ash from ash ponds of NFL - Department argued that said activity amounted to cleaning service and liable to service tax - Tribunal ordered pre-deposit - Assessee argued that process of removing fly ash by mechanical means would not amount to a cleaning service - HELD : Mechanical process of removing fly ash does not, prima facie, amount to cleaning service, as held in various other judgments of Tribunal - Hence, pre-deposit was waived [Para 10] [In favour of assessee]

Section 65(64) of the Finance Act, 1994 - Taxable services - Management, Maintenance or Repair Services - Stay Order - Assessee was providing services related to repair of roads and petty civil contracts - Department raised demand of service tax - Tribunal ordered pre-deposit - HELD : Pre-deposit was upheld [Para 10] [In favour of revenue]

Section 65(25b) of the Finance Act, 1994 - Taxable services - Commercial or Industrial Construction Services - Stay Order - Assessee was engaged in construction of Pump House for Fire Hydrant System at unit of Ambuja Cement - Department confirmed demand of service tax - Tribunal held prima facie in favour of assessee and did not order pre-deposit - HELD : In absence of revenue's appeal thereagainst, this issue was not considered [Para 10] [In favour of assessee]

Section 65(30a) of the Finance Act, 1994 - Taxable services - Construction of Complex Services - Stay Order - Assessee was engaged in construction of : (a) dwelling units for Northern Railways at different locations; and (b) D Type Unit and Security Barrack in residential colony of Gujarat Ambuja - Department raised demand of service tax - Tribunal held prima facie in favour of assessee and did not order pre-deposit - HELD : In absence of revenue's appeal thereagainst, this issue was not considered [Para 10] [In favour of assessee]