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2014 (8) TMI 97 - AT - Service TaxClassification - Construction service or Site Formation and Clearance, Excavation and Earthmoving and Demolition Services - appellants undertook construction of diaphragm wall with reinforced anchor slab and special fill for Guide Bund, Retention Wall, Guide Wall on the bank of Sabarmati River - Held that:- The said work is to reclaim a part of the river bad land of the Sabarmati River. Keeping in view, the nature of activity, we have no hesitation in holding that the whole activity is in connection with the reclamation of land. - even from the expenditure angle the amount spent in the said activity would form the major portion of expenditure in connection with the reclamation of the land (excluding the facilities like commercial complex, residential complex, roads etc. to be construed later on the reclaim land.) - the activity undertaken by the appellants are site formation and clearance, excavation and earth moving and demolition service. Exclusion from taxable service - Held that:- the water body is already existing what is being done is to renovate the banks of the river. In view of this position, we are of the view though the activity undertaken by the appellants are covered by the main definition but gets excluded due to the exclusion clause. In view of this analysis, the activity undertaken by the appellant will not get covered by the "site formation and clearance, excavation and earth moving and demolition service" and accordingly no service tax would chargeable. - Demand set aside - Decided in favor of assessee.
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