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2017 (5) TMI 823 - AT - Service TaxSite Formation and Clearance, Excavation and Earthmoving and Demolition Services - appellant held the view that the nature of work undertaken by them was in respect of drilling, boring and core extraction services which will be a mining activity as per the definition of mining activity, all these services falls under the category of definition of “Mining Operation” which was introduced in the Budget of 2007 - Held that: - The entire work which has been undertaken by appellant is covered under work order - all the activities undertaken by appellant mentioned herein above are covered by the said services. It is also to be mentioned here that appellant themselves were aware and were informed by their client MOIL that they have to take service tax registration and appellant did obtain the service tax registration on 04.01.2006 under the very same category of ‘site formation and clearance, excavation and earthmoving and demolition services’. The activities undertaken by appellant would get squarely covered under “site formation & clearance, excavation and earth moving and demolition service”. It is nobody’s case that the appellant has not provided these services to MOIL. Demand upheld - appeal dismissed - decided against assessee.
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