2017 (5) TMI 344

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..... h Nair The issue involved is that whether the service of removing of jungle and bushes inside the building area is chargeable to Service Tax under the head of Site Formation and Clearance, 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 p .....

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..... artment. Even in the inclusion clause in the definition, the service of the appellant does not fall. For this reason also, it is not covered under the services as proposed by the Department.  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, Excav .....

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..... lar 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, r .....

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