service tax on hazardous waste disposal

pls reply fast

put the process in brief to discuss the applicability , 

20. CLEANING SERVICES

(A)   Date of Introduction: 16.06.2005 vide Notification No.15/2005-ST, dated 07.06.2005.                                                                         

(B)    Definition and scope of service:

         “Cleaning Activity” means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of —

(i) commercial or industrial buildings and premises thereof; or

(ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying;

         (Section 65(24b) of the Finance Act, 1994)

“Taxable Service” means any service provided or to be provided to any person, by any other person, in relation to cleaning activity;

 (Section 65 (105) (zzzd) of the Finance Act, 1994)

 (C)       Rate of Tax & Accounting Code:

                  (Rate of tax is effective from 24.02.2009.)

This may not be cleaning services. Probably under BAS - production or processing of goods. However the matter was remanded in the case of Bharuch Envior Infra. 2008- 12 - str- 622 based on dept circular. There is adoubt whether the same wouldbe subjected to ST.