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2019 (5) TMI 1622 - AT - Service TaxClassification of services - Site Formation and Clearance, Excavation & Earth Moving and Demolition or not? - agreement for providing work of de-silting of iron ore slimes including loading and transportation of the same at Kadampal Tailing Dam to the fine ore dump at M.V. Siding, Kirandul of Bailadila Iron Ore Project - HELD THAT:- A perusal of the agreement indicates that the work that has to be performed by the appellant is “de-silting of slimes at Kadampal Tailing Dam and transportation of the slimes to fine ore dump at M.V. Siding, Kirandul”. It is, therefore, apparent that the Dam is in existence and only the work of de-silting of slimes has to be carried out by the appellant. Thus, any activity prior to the construction of Dam, would fall under the category of “Site Formation”, as has been clarified in the Budget Letter dated 27 July, 2005. Any activity of de-silting of slimes after the construction of the Dam would, therefore, not fall in the category of “Site Formation”. The Commissioner (Appeals) failed to appreciate this aspect of the matter and committed an error in holding that the activity carried out by the appellant would fall under the category of “Site Formation”. Appeal allowed - decided in favor of appellant.
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