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2017 (4) TMI 557 - AT - Service TaxClassification of service - Transportation activity or Site formation and clearance, excavation and earthmoving and demolition - Appellant submits that show cause notice is vague and based on assumptions and presumptions without looking into the actual facts - work order of loading, unloading and transportation of coal at Open Cast mines - Held that:- We find that whatever may be the activity of the work contractor M/s. NEPL, it is the nature of services of the Appellant which has to be looked into for imposition of service tax. On overall perusal of the SCN and the impugned order, we find that nowhere the activity of the Appellant and its agreement with M/s. NEPL was considered. Since in this case the Appellant has undertaken only the transportation activity and the services were rendered to M/s. NEPL which is a private Ltd. concern, we hold that the services are of transportation on which the Appellant is not liable to service tax being taxable under reverse charge mechanism. Thus, the Appellant is not liable to any service tax under the category of “Site formation and clearance, excavation and earthmoving and demolition” services. - Decided in favor of assessee.
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