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2015 (7) TMI 796 - CESTAT CHENNAI

2015 (7) TMI 796 - CESTAT CHENNAI - 2015 (40) S.T.R. 344 (Tri. - Chennai) - Waiver of pre deposit - Composite services - Construction service and site formation service - held that:- Adjudicating authority has confirmed service tax demand of ₹ 6,41,198/- under ‘Site formation and clearance, Excavation and Earthmoving and Demolition Services’. It cannot be called as a composite service. Present case it relates to construction of site formation in commercial buildings. Therefore, prima facie .....

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Learned counsel for the appellant submits that they are registered with the Service Tax Department for construction activities and are regularly discharging service tax after availing the abatement. All their construction activities are as per the composite contract. Only in few cases their client has given them to carry out site formation work in addition to regular construction activities. When compared to the value of the contract, the percentage of site formation work is only 5% of the total .....

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cter, insofar as this criterion is applicable. He submits that essential service is construction service which is under composite contract. He also produced sample copies of contracts in support of his contention. He relied on the following decisions:- (a) M. Ramakrishna Reddy Vs. CCE - 2009 (13) STR 661 (b) Vasu Construction Vs. CCE - 2012 (25) STR 54 (c) National Construction Co. Vs. CCE - 2014 (34) STR 739 3. The learned AR reiterates the findings in the impugned order and submits that when t .....

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