TMI Blog2017 (5) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication - matter on remand. Site formation, excavation, clearance - benefit of N/N. 17/2005-ST dated 07.06.2005 - Held that: - he said service is indeed exemption as per the exemption Notification No.17/2005-ST dt. 07/06/2005. In that notification, exemption was granted for site formation and clearance, excavation and earthmoving and demolition and such other similar activities. Thus, we set aside the impugned order in this regard and allow the claim of the appellant. Works contract - abatement - N/N. 01/2006-ST dated 01.03.2006 - Held that: - It appears that the appellant has made the plea for the first time and not done so earlier before the lower authorities. When it is so, we set aside the impugned order on this issue and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005-08 Commercial or Industrial Construction Service Rs.53,98,338/- Maintenance or Repair Service Rs.3,339/- Site formation, excavation, clearance Rs.68,648/- 2008-09 Commercial or Industrial Construction Service Rs.39,95,078/- 2009-10 Management, Maintenance or Repair Service Rs.78,98,629/- -do- Rs.16,03,657/- 2010-11 Management, Maintenance or Repair Service Rs.17,72,575/- Port Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification per se of the service provided, we set aside the demand on this score and remand the matter to the lower authority for denovo adjudication. 5.3 regarding demand of ₹ 68,648/- made under site formation, excavation, clearance, Ld. Counsel submits that work involves earth work and they are eligible for exemption under Notification No.17/2005-ST dated 07.06.2005. We find that the said service is indeed exemption as per the exemption Notification No.17/2005-ST dt. 07/06/2005. In that notification, exemption was granted for site formation and clearance, excavation and earthmoving and demolition and such other similar activities. Thus, we set aside the impugned order in this regard and allow the claim of the appellant. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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