TMI Blog2017 (5) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ices? - Held that: - on perusal of definition of Site Formation and Clearance, Excavation, Earthmoving and Demolition Services, defined under clause 97(a) of Section 65 of the FA, 1994, it can be seen that the main clause of the definition does not cover the service of the appellant i.e. removing of jungle and bushes. Even if it is considered the inclusion clause of the definition, by no stretch o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance, Excavation, Earthmoving and Demolition Services. 2. Shri A.S. Sakpal, learned Counsel appearing on behalf of the appellant submits that there is no dispute about the nature of services that the appellant had provided services of clearing the jungle and bushes within the premises of the building campus for the builder M/s Sobha Developers. He submits that this service is clearly not covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment. 3. On the other hand, Shri A.B. Kulgod, learned Assistant Commissioner (AR) appearing on behalf of the Revenue submits that the inclusion portion of the definition of Site Formation and Clearance, Excavation, Earthmoving and Demolition Services is only indicative and not exhaustive. Therefore, the services provided by the appellant i.e. removing of jungle and bushes covered thereunder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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. From the plain reading of the above definition, it can be seen that the main clause of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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