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2017 (5) TMI 344 - AT - Service TaxSite Formation and Clearance, Excavation, Earthmoving and Demolition Services - whether the service of removing of jungle and bushes inside the building area is chargeable to Service Tax under the head of Site Formation and Clearance, Excavation, Earthmoving and Demolition Services? - Held that: - on perusal of definition of Site Formation and Clearance, Excavation, Earthmoving and Demolition Services, defined under clause 97(a) of Section 65 of the FA, 1994, it can be seen that the main clause of the definition does not cover the service of the appellant i.e. removing of jungle and bushes. Even if it is considered the inclusion clause of the definition, by no stretch of imagination, the same can be classified under the inclusion category of the definition of the subject service - service namely, removing of jungle and bushes in the existing premises of the building does not fall under the definition of Site Formation and Clearance, Excavation, Earthmoving and Demolition Services - appeal allowed - decided in favor of appellant.
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