2015 (12) TMI 155

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..... ORDER Per R.K. Singh : Revenue has filed this appeal against Order-in-Appeal No.326/CE/Ldh/2008 dated 30.9.208 which in partial modification of the Order-in-Original No. 16/CE/ADC/LDH/2008 dated 5.3.2008, dropped the demand in respect of "Site Formation and Clearance, Excavation and Earthmoving and Demolition" service involving horizontal drilling for passage of cables without the use of machin .....

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..... provided by using drilling machine, while to others it was provided manually i.e. without using drilling machine and that there is no requirement that for the said service to be taxable, the use of machines is a pre-requisite. 3. We have considered the facts of the case and the contentions of Revenue. We find that "site formation and clearance excavation and earthmoving and demolition" is define .....

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..... t is seen that the said definition in no way and nowhere implies that only such horizontal drilling is covered there-under which is done using drilling machines. Thus we find that the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand of service tax relating to horizontal drilling (for the passage of cables) where such drilling was not done using drilling machine i .....

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