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2017 (5) TMI 191 - CESTAT MUMBAIClassification of taxable services - Business auxiliary service - site formation and clearance service - mining service - supply of tangible goods service - Held that: - Even if the work executed for M/s Hindustan Construction Corporation Ltd did incorporate procurement of machinery, there is no evidence furnished by Revenue to support their contention that the activity did not extend beyond such procurement - Revenue has not been able to identify the specific description which would best fit the activity in the manner sought for in the show cause notice. Furthermore, the manner in which the other activities, i.e. ‘business auxiliary service’ and ‘supply of tangible goods service’ are not covered by 'transportation of goods service' has not been established by Revenue - We are, therefore, unable to find any justification for interfering with the demand that was dropped in the impugned order - appeal allowed - decided in favor of assessee.
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