2021 (7) TMI 1260 - SCH - Service Tax

Classification of services - contract for supply of mud and spreading and dumping of earth on agricultural land - classifiable under site formation and clearance service, excavation, earth moving and demolition service or not - period 01 October, 2007 to 31 March, 2008 - time limitation - it was held by CESTAT that findings of the Adjudicating Authority that since the agricultural land was subsequently converted into commercial land, the activity undertaken by the appellant prior to the said conversion would become taxable subsequent to conversion of the land, cannot be agreed upon. HELD THAT - There are no reason to interfere with the impugned order - appeal dismissed.

Summary

The Supreme Court of India in 2021 dismissed the Civil Appeal regarding a Customs, Excise & Service Tax Appellate Tribunal order from 14 January 2020 (Service Tax Appeal No. 50213 of 2015). Delay was condoned, and pending applications were disposed of. Justices Dr. D.Y. Chandrachud and Mr. Sanjiv Khanna presided over the case.