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2018 (12) TMI 25 - CESTAT CHANDIGARHClassification of services - certain jobs relating to their main contract of construction Tunnels, etc. to the appellant/assessee - Site formation and clearance, excavation and earth moving and demolition services or works contract service? - Held that:- Admittedly, the appellant/assessee has executed the work of site formation and clearances, excavation and earth moving and demolition services and other activity in respect of construction of tunnels, therefore, the appellant/assessee are not required to pay service tax in terms of Notification No. 17/2005-ST dated 07.06.2005 - there is no merit in the impugned order to demand service tax - appeal dismissed - decided against Revenue.
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