TMI Blog2016 (11) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... soil including filling of gorges/nallah removing of shrubs, grass and rubbish etc. was for the purpose of development of his site Sahara City Homes, Amritsar. The total area of work was for 24 acres approximately. Levelling of soil in the context of work done at the instance of SICCL was not for agriculture or irrigation but it was connected with development of a township/residential scheme of Sahara City Homes, Amritsar. The condition of land at the time of work was carried, was also not relevant. When work agriculture/irrigation has been used in contradiction to the other works, which are included in taxable service, the message is very clear that here the agriculture means simple cultivation of soil and earth of animals which is primari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d CESTAT/Tribunal, New Delhi, rejecting Appeal No.ST/59069/2013 of appellant. 3. It was admitted on the following substantial questions of law:- (I) Whether in the facts and circumstances of the case, the CESTAT/Tribunal is right in holding that the Appellant is guilty of suppression of facts and extended period of limitation is invokable for the Show Cause Notice dated 05.05.2011 demanding service tax on bill dated 18.08.2006 for which payments received by cheque between June 2006 to August 2006, which are already been duly recorded in books of accounts and payments of same is duly recorded and received in bank account? (II) Whether the CESTAT/Tribunal right is holding that activities 'agriculture land leveling' undert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent, Central Excise, Range-II, Service Tax, Division-V, Ghaziabad. Again a letter dated 25.2.2010 was sent by Revenue requiring details whereupon assessee informed vide letter dated 9.3.2010 that it had not provided any service for maintenance or repair of roads during the period 16.6.2005 to 26.7.2009. Anti-evasion Branch of Central Excise Commissionerate, Ghaziabad, for this period scrutinized work relating to work order in regard to appellant for construction, widening and strengthening of roads etc. Meanwhile, Intelligence Officers of Revenue also contacted SICCL, who vide letter dated 17.2.2010 provided copy of work order dated 17.6.2006, the cost of work awarded, nature of work and payment details. 5. When information was ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eophysical, geological or similar purposes; or (ii) soil stabilization; or (iii) horizontal drilling for the passage of cables or drain pipes; or (iv) land reclamation work; or (v) contaminated top soil stripping work; or (vi) demolition and wrecking of building, structure or road, but does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging repairing, renovating or restoring of water sources or water bodies. Section 65 (105) (zzza): taxable service means any service provided or to be provided, to any person, by any other person in relation to site formation and clearance, excavation and earthmoving and demolition and such other similar a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with a company SICCL engaged in development of residential and other buildings, colonies and township. Levelling work of levelling soil including filling of gorges/nallah removing of shrubs, grass and rubbish etc. was for the purpose of development of his site Sahara City Homes, Amritsar. The total area of work was for 24 acres approximately. Levelling of soil in the context of work done at the instance of SICCL was not for agriculture or irrigation but it was connected with development of a township/residential scheme of Sahara City Homes, Amritsar. The condition of land at the time of work was carried, was also not relevant. When work agriculture/irrigation has been used in contradiction to the other works, which are included in taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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