TMI Blog2019 (7) TMI 1704X X X X Extracts X X X X X X X X Extracts X X X X ..... removal thereof - HELD THAT:- The services provided by the assessee were not taxable during the period in dispute inasmuch as the said services have been brought within the purview of taxation under the category of Supply of Tangible Goods service w.e.f. 16-5-2008, Site Formation Clearance Services w.e.f. 16-6-2005, etc. The services provided by assessee for removal of rejects after excavation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby the Ld. Commissioner has dropped the service tax demand proposed in Show Cause Notices dated 16-10-2007 and 15-10-2008 issued on M/s. Vikash Construction Co., for the period 2002 to 2008 under the category of Cargo Handling Services . The respondent assessee has also filed Cross Objection No. 71/2009 in the said departmental appeal. 2. Briefly stated, the facts of the case are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd scrubbing, supplying and filling up with sand, filling up the embankment, water compaction, removal of unsuitable materials, which could not be classified as Cargo Handling Services inasmuch as the said services were appropriately introduced in service tax net on a later date subsequent to the period in dispute. 3. Sri A. Roy, Ld. DR appeared for the Revenue and Sri A.K. Das, Ld. Consultant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be dismissed being without any merit. 5. Heard both sides and perused the appeal records. 6. We find force in the contention of the Ld. Consultant that the services provided by the assessee were not taxable during the period in dispute inasmuch as the said services have been brought within the purview of taxation under the category of Supply of Tangible Goods service w.e.f. 16-5-2008, Site ..... X X X X Extracts X X X X X X X X Extracts X X X X
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