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2009 (7) TMI 123 - CESTAT, NEW DELHISite Formation – section 65(97a) - agreement was for hiring of HEMM for excavating (including drilling in all kinds of strata/overburden), loading into tippers, transportation and unloading the excavated materials and silt, dumping, dozing, scrapping/removal of bands, preparation/maintenance of haul road, water sprinkling and spreading of material at the site of SECL - The work involved ‘Making blast holes by drilling earth, preparation of faces and excavation of various rocks/earth cutting (consisting of top soils, alluvium soils, blasted rocks etc.), loading and transportation of excavated earth, dumping, dozing and levelling at dump site using suitable machines – held that - “Site Formation” for constructing a dam is exempted from service tax under the law. The circular and notification relied upon by both the sides need to be examined thread bare to test whether the various activities of site formation have given rise to a “dam” or an “Ash Dyke” – matter need to reexamined – remanded back
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