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2009 (2) TMI 127 - CESTAT, BANGALOREDemand and Recovery of Service Tax – extended period of limitation - alleged that appellants had not included the value of Piling works undertaken by them for the construction of new Commercial and Industrial Construction Works as well as the Residential Complexes in the taxable value for the purpose of assessment and discharge of service tax liability. It was also noticed by the authorities that the services rendered by the appellant for soil testing and survey work would fall under the category of “Consulting Engineer Services” and the amount collected by the appellant for such services has escaped assessment and discharge of service tax liability – Tribunal upheld demand of service tax on piling works but remanded the matter for re-quantification – but for soil testing and survey work held as non taxable in view of new service introduced from 16-6-2005 as Site Formation and Clearance, excavation and earthmoving and demolition.
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