TMI Blog2014 (1) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract is a composite contract, which cannot be vivisected. We have gone through the definition of site formation service. We find that the activity carried out by the applicant, does not fall under the site formation service - Conditional stay granted. - ST/A/223/2010 - Stay Order No. S-1050/KOL/2012 - Dated:- 13-9-2012 - Shri S.K. Gaule, Member (T) and Dr. D.M. Misra, Member (J) Shri K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be charged under the site formation service. In support of their contention, they have relied upon the Tribunal s decision in the case of CCE, Hyderabad v. Vijay Leasing Company reported in 2011 (22) S.T.R. 553 (Tri.-Bang.). So far as the commercial construction service is concerned, the contention of the applicant is that it is clear from the contract that they are engaged in the works cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... composite contract. 5. We find that the site formation activity performed by the applicant, is only incidental to their main service, i.e. mining service and undisputedly, the contract is a composite contract, which cannot be vivisected. We have gone through the definition of site formation service. We find that the activity carried out by the applicant, does not fall under the site formation se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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