Case Law Details
Blue Star Civil Engineering Company Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
The facts of the case are that the assessee M/s. Blue Star Civil Engineering Co. Pvt. Ltd. Mecheda was engaged in evacuation of ash pond for Durgapur Projects Ltd., Purba Medinipur Zilla Parishad, Rites Ltd. for railway and McNally Bharat for Sagardigi Projects. That the period of dispute as per the Show Cause Notice dated 07-10-2010 related to Financial Year 2007-08 to 2009-2010.
The work was directly obtained by the asseessee from DPL Ltd. That the allegation in the Show Cause Notice was that during the period of 2007-2010, the assessee was engaged in evacuation of ash pond by deployment of earthmoving machine, dumper and transportation to the designated places. The classification of service in respect of the Show Cause Notice was “Cleaning Service” under section 65(24b) of the Finance Act, 1994.
CESTAT find that the cleaning activity has been defined under Section 65(24b) of the Finance Act. “Cleaning activity” means cleaning, including specialized cleaning services such as disinfecting, exterminating or sterilizing of objects or premises, of‑
(i) commercial or industrial buildings and premises thereof: or
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