TMI BlogClassification of service - site formation and clearance, excavation and earth moving and demolition...Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid Government fees etc. This activity, in no way, can be considered as a taxable service under the category of “site formation and clearance, excavation and earthmoving and demolition service’’ inasmuch as the work assigned under the agreement for completion of the phase I project do not attract any of the clauses itemized in the definiti..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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