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2015 (11) TMI 238 - AT - Service TaxWaiver of pre deposit - Cleaning Service and Site Formation and Clearance, Excavation and Earthmoving and Demolition Service - Held that:- Appellant was engaged in restoration of waste pits in the oil extraction area of M/s. Cairn Energy and what they are doing physically is to clean the pits and bring them into a condition in which they are usable again. Therefore what the appellant is undertaking the activity of cleaning the pits of waste, oil etc and therefore the activity is clearly cleaning only. - work undertaken by the appellant is provision of pit restoration services at drill sites. The objective as per Clause 2 of the agreement is to restore waste pits and for this purpose the service providers have to undertake skimming of oily waste, collection, redistribution and transportation of oily and non oily drilling waste and thereafter restoration and back filling of the pits with locally available soil. It can be seen from the objective itself that the main objective is to clean the pits by removing oily and non oily waste completely and thereafter put in fresh soil (back filling). The main activity is not Site Formation since the drilling site is already existing and what the appellant to undertake is to remove the waste from the existing drilling site and clean up all the wastage and bring it back to the original condition. The Cleaning Service definitely covers the activity. Therefore on merit we do not consider that appellants have made out a case. - Partial stay granted.
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