Cleaning of railway coaches cannot be considered as cleaning of commercial premises

M/s R.K. Refreshment & Enterprises (P) Ltd Vs. CCE (CESTAT Delhi) The appellants were engaged in cleaning of railway coaches and toilets in the said coaches. The original authority confirmed tax liability under cleaning service. Section 65(195) (zzzd) read with Section 65 (24b) of the Finance Act, 1994 is relevant in the tax levy. The “cleaning activity” is defined as cleaning, including, specialized cleaning services, such as, disinfecting, ex-terminating or sterilizing of objects or premises of (i) Commercial or industrial building and premises thereof; or (ii) factory, plant or mach...