Site formation and clearance, excavation and earthmoving and demolition - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Site formation and clearance etc. (w.e.f. 16-06-2005 ) What is taxable - 65(105)(zzza) Any service provided or to be provided to any person, by any other person, in relation to site formation and clearance, excavation and earthmoving and demolition and such other similar activities; Who is the receiver of service Any person Who is the provider of service Any other person Who is liable to pay service tax Any other person who is providing services Meaning of Site Formation and Clearance, excavation and earthmoving and demolition - 65(97a) "site formation and clearance, excavation and earthmoving and demolition" includes, (i) drilling, boring and core extraction services for construction, geophysical, geological or similar purposes; or (ii) soil stabilization; or (iii) horizontal drilling for the passage of cables or drain pipes; or (iv) land reclamation work; or (v) contaminated top soil stripping work; or (vi) demolition and wrecking of building, structure or road, but does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."