Home Case Index All Cases Service Tax Service Tax + SCH Service Tax - 2021 (7) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 1260 - SC ORDERClassification of services - contract for supply of mud and spreading and dumping of earth on agricultural land - classifiable under site formation and clearance service, excavation, earth moving and demolition service or not - period 01 October, 2007 to 31 March, 2008 - time limitation - it was held by CESTAT that findings of the Adjudicating Authority that since the agricultural land was subsequently converted into commercial land, the activity undertaken by the appellant prior to the said conversion would become taxable subsequent to conversion of the land, cannot be agreed upon. HELD THAT:- There are no reason to interfere with the impugned order - appeal dismissed.
|