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2017 (6) TMI 161 - AT - Service TaxCategorization of activity of the appellant for service tax liability - Site formation and clearance, excavation and earth moving and demolition service - Held that: - the appellants are not directly involved in activity of site clearance, excavation, earth moving etc. The first contract is basically for transportation, which also involved loading unloading. The second contract is for hiring out the various special equipments/ machineries to be used by the client in the mining activity - the observation of the Original Authority to the effect that in terms of agreement the appellants are to perform work of excavation is not supported by the documentary evidence as perused in various agreements submitted by the appellant - appeal allowed - decided in favor of appellant.
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