Home Highlights November 2016 Year 2016 This

You may also like:

1. The main activity is not Site Formation since the drilling site is already existing and what the appellant to undertake is to remove the waste from the existing drilling...

2. Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

3. The activities of services under consideration are to be treated as an activity auxiliary to the mining, their contract being indivisible contract. Such services are not...

4. Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both...

5. Removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and...

6. Classification of Services - The appellant had merely carried out dismantling activity. This activity, in no way, can be considered as a taxable service under the...

7. Classification of services - The activity undertaken by the applicant is waste treatment/processing of wet waste provided by GCC and maintenance of the designated Micro...

8. Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as...

9. Water-well drilling services are specifically covered under 995434 and the said category includes all Water-well drilling services without any exceptions. Therefore, it...

10. Classification of services - Cleaning services or not - It is not a case where the Appellant goes to the premises of the industries to perform any cleaning activity....

11. Classification - GTA service or Site formation and clearance, excavation - There is no evidence before us to show that transportation activity was the predominant...

12. Site Formation and Clearance, Excavation and Earthmoving and Demolition service - the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand...

13. Classification of services - The work undertaken by the appellant makes the site fit and ready for coal mining, but the mining of coal is not the work alloted to be...

14. Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste...

15. Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude...