‘Evacuation of Ash Pond’ and its Transportation are not Cleaning activities and hence service tax not leviable

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 th...