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2017 (12) TMI 1188 - AT - Service TaxClassification of service - site formation, clearance, excavation and earth moving service or Cargo Handling Service? - benefit of N/N. 17/2005-ST dated 7-6-2005 - Held that: - we find that loading, unloading and transportation is ancillary, there are various other activities where main service such as quarrying, excavating, sizing, stockpiling, over burden removal, dozing etc., therefore it cannot be said that service provided by the respondent is mainly transportation, loading, unloading therefore this being ancillary service to the various other main services, overall services cannot be classified as Cargo Handling Service - once the departments proposal of classification fails entire show cause notice is liable to be quashed. Services involved is correctly classifiable under Site Formation and clearances, excavation and earth moving and demolish service provided for construction of road of National Highway, the same is exempted under N/N. 17/2005-ST dated 7-6-2005. Appeal dismissed - decided against appellant.
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