Transportation of ash for disposal does not attracts service tax
Last updated: 10 August 2023
Court :
CESTAT, Chandigarh
Brief :
The CESTAT, Chandigarh, in M/s Kumar Builders v. Commissioner of Central Excise & Service Tax [Service Tax Appeal No.2638 of 2012 dated July 31, 2023] set aside the demand order and held that transportation of ash to disposal area would not equate to cleaning services, it is mere transportation and disposal of ash, which falls outside the ambit of definition of cleaning services.
Citation :
Service Tax Appeal No.2638 of 2012 dated July 31, 2023
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Bimal Jain
Published in GST
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