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2015 (12) TMI 155 - AT - Service TaxDemand of service tax - Site Formation and Clearance, Excavation and Earthmoving and Demolition - Held that:- “site formation and clearance excavation and earthmoving and demolition” is defined under Section 65(97a) of the Finance Act 1994 - The activity of the respondents is indisputably covered under Sr. No. (iii). It is seen that the said definition in no way and nowhere implies that only such horizontal drilling is covered there-under which is done using drilling machines. Thus we find that the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand of service tax relating to horizontal drilling (for the passage of cables) where such drilling was not done using drilling machine is totally untenable and not supported by any legal reasoning - Decided in favour of Revenue.
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