Ash Transportation and Disposal activity Not classifiable as ‘Cleaning Services’

Kumar Builders Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that activity of transportation and disposal of ash cannot be classified under taxable category of ‘Cleaning Services’. Accordingly, demand of service tax unsustainable. Facts- Investigation by the Preventive Branch of Central Excise revealed that the appellants have provided services under the category of “Cleaning Activity”, “Maintenance or Repair”, “Management, Maintenance or Repair”, “Construction of Complex” and “Commercial or Industrial Construction” etc. ...