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2017 (11) TMI 1263 - AT - Service TaxSite Formation and Clearance - Excavation and Earthmoving and Demolition service involving horizontal drilling for passage of cables without the use of machines - demand of service tax - Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to appoint the Third Member for resolving the following issues: - (a) Whether the Member (Judicial) is correct in holding that there is an evidence to the effect that the respondent has executed the work without HDD machines, therefore, the demand of service tax is not sustainable except in the case of M/s. Tata Tele Services or not?, (b) Whether Member (Judicial) is correct in holding that the activity is not preparatory in nature for construction of building and other contractors or not?, (c) Whether the learned Member (Technical) is correct in holding that the activity of the respondent is clearly covered under Sr.No.(iii) of the definition of service under Section 65 (97a). The definition in no way and nowhere implies that only such horizontal drilling is covered thereunder which is done using drilling machines or not? - matter referred to Third Member to be appointed by Hon'ble President.
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