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TMI Blog2019 (6) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... M S Bhatia, Advocate for the Respondent-assessee ORDER Per: C L Mahar: This is an appeal filed by the department against the order of the learned Commissioner dated 31.8.2015 wherein the demand against the respondent-assessee has been adjudicated and dropped by the learned Commissioner. 2. Brief facts of the matter are that after detailed investigation a show cause notice dated 24.10.2011 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng equipments was not covered under taxable service of Site Formation and Clearances, Excavation and Earth moving and Demolition services. It is after detailed verification and examination of the agreements and invoices which the respondent assessee entered into with their various clients that the learned Commissioner reached the conclusion that they have been supplying the excavators and other ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clearances, Excavation and Earth moving service as alleged in the impugned show cause notice, rather they have been only supplying earth moving machines like excavators etc. on rental basis and the physical control and possession of these machines have always remained with the clients who have actually hired such machines. We find that the department in their appeal has not adduced any evidence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of site formation, as stated in preceding para, the department has not adduced any evidence to substantiate their claims in this regard. Thus, we are in full agreement with the finding of the adjudicating authority with regard to the determination of classification of activity undertaken by the respondent-assessee which has been determined by him on the basis of detailed examination of agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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