TMI Blog2018 (11) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... de under the head “Works Contract Service” but are under the head of “Site Formation and Clearance, Excavation and Earth Moving and Demolition Service” and hence they need to be set aside as well. Desilting the tailing dam of NMDC and transporting the silt to their dump which involved excavation of the material and moving it - Held that:- Excavation and earth moving work related to renovating or restoring of water bodies are specifically excluded by the definition of site formation services. Since these services are rendered with respect to the dam in question which is a water body, they get excluded and no service tax is payable on these services - the service tax under the head of site formation services cannot be levied even on this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the same head for the service of desilting of the tailing dam. Show cause notices were issued and demands were confirmed along with interest and penalties were imposed. The appellant assessee is contesting the taxability of these services under the head of Site Formation Services . It is the contention of Ld. Counsel that with respect of appeal No. ST/492/2009, the period of dispute is 01.10.2006 to 31.03.2007 the dispute is two fold (a) whether the tailing dam constructed by them for M/s Essar Steel is exigible to service tax and (b) whether the service of desilting of tailing dam which they did for NMDC is exigible to service tax. In the remaining two appeals ST/585/2010 and ST/2395/2010, only the issue of construction of tail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and clearance, excavation, earthmoving and demolition services are attracted only if the service providers provide these services independently and not as part of a complete work such as laying of cables under the road. It is his submission that even though their work involved clearance of site and its preparation for construction of the dam, it cannot be charged to service tax, in view of aforesaid CBEC circular. Regarding the work done in removing 10.00 lakh cu. Mt of iron ore slime at Kandampal Tailing Dam of NMDC and transportation of the same to fine ore dump at MV siding kirandul for NMDC, it is his argument that the site formation services do not apply although the work involved excavation and moving of earth only in this case an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be set aside as well. The second service provided by the appellant was desilting the tailing dam of NMDC and transporting the silt to their dump which involved excavation of the material and moving it. This could have been covered by the definition of site formation services as there was no composite works contract and excavation was clearly covered within the meaning of site formation services. However, excavation and earth moving work related to renovating or restoring of water bodies are specifically excluded by the definition of site formation services. Since these services are rendered with respect to the dam in question which is a water body, they get excluded and no service tax is payable on these services. We also find force in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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