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2018 (11) TMI 756 - AT - Service TaxSite Formation and Clearance, Excavation, Earthmoving and Demolition Services - construction of Tailing Dam for M/s Essar Steel - desilting of a tailing dam for M/s NMDC - Held that:- The first work involved both supply of material as well as provision of service. The services on this account are clearly not liable to Service Tax before 01.06.2007 in view of the Hon’ble Apex Court judgment in the case of Larsen & Toubro [ 2015 (8) TMI 749 - SUPREME COURT]- demand set aside. Services related to construction of Tailing Dam post 01.06.2008 - Held that:- The demands are not made under the head “Works Contract Service” but are under the head of “Site Formation and Clearance, Excavation and Earth Moving and Demolition Service” and hence they need to be set aside as well. Desilting the tailing dam of NMDC and transporting the silt to their dump which involved excavation of the material and moving it - Held that:- Excavation and earth moving work related to renovating or restoring of water bodies are specifically excluded by the definition of site formation services. Since these services are rendered with respect to the dam in question which is a water body, they get excluded and no service tax is payable on these services - the service tax under the head of site formation services cannot be levied even on this ground. Appeal allowed - decided in favor of appellant.
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