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2015 (6) TMI 916 - CESTAT MUMBAI

2015 (6) TMI 916 - CESTAT MUMBAI - 2015 (40) S.T.R. 765 (Tri. - 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 Cha .....

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itself. There is merit in the finding of the Commissioner (Appeals) that 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 .....

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Shri Jayant Kuvelkar, Consultant ORDER Per: P S Pruthi: Revenue has field 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 movin .....

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s execution of a works contract for the Government of Goa. He further stated 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 t .....

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scellaneous. The details of work under these sections also includes RCC for 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) &qu .....

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