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Commissioner of Customs & Central Excise, Panaji Goa Versus M/s Vrindavan Engineers & Contractors (I) Pvt Ltd

2015 (6) TMI 916 - CESTAT MUMBAI

Site formation and clearance, excavation & earthmoving & demolition - Whether the respondent, while executing a work order awarded to them by Goa State urban Development Agency (GSUDA) for a project name "Construction of Market-Cum Community Hall and Park, Phase-I Land Development" had provided the taxable service of "Site formation and clearance, excavation and earth moving and demolition" under Section 65(97a) of the Chapter V of the Finance Act, 1994 - Held that:- Site formation basically ref .....

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if such works are held to be taxable under the site formation service, then every such project would involve the activity of site formation. Revenue could at most tax only that part of the contract which involves site formation and related earthwork and not the entire works. But that has not been done by Revenue. Be that as it may, the total activities undertaken cannot be categorized under the Site Formation service. The nature of work is more akin to a comprehensive works contract. - Therefore .....

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this appeal against the impugned Order-in-appeal passed by Commissioner (Appeals). 2. The short issue is whether the respondent, while executing a work order awarded to them by Goa State urban Development Agency (GSUDA) for a project name "Construction of Market-Cum Community Hall and Park, Phase-I Land Development" had provided the taxable service of "Site formation and clearance, excavation and earth moving and demolition" under Section 65(97a) of the Chapter V of the Finan .....

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ed that the character of the work was construction of market-cum community hall and not the activity of the land development. 3. Heard both sides and considered the submissions. 4. We find that the Agreement executed between the respondent and GSUDA is for executing works of "Construction of market-cum community hall and park, Phase-I Land development, hereinafter called the works". The show cause notice states that the land development work undertaken by the respondent consisted of ea .....

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r foundations, bases of columns etc; construction of walls up to floor two level; suspended floors, roofs, shelves and their support balconies; steel reinforcement for RCC Work, providing fabricating and erecting trap gates as well as reinforced cement concrete pipes. To decide whether all these activities would be covered under the ambit of service of site formation, we may reproduce the definition below: "[(97a) "site formation and clearance, excavation and earthmoving and demolition .....

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