9911796707
TMI Blog2009 (10) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax M/s Power Grid Corporation (I) Ltd. 'Works contract' was brought under the Act as a taxable service only from 01.06.2007. Since the material period in the impugned case if prior to 01.06.2007, activity involved could not be subjected to tax under a different category of service such as "Site Formation" for a period prior to 01.06.2007. Alternatively it is submitted that they had purchased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clearance, Excavation, Earth Moving and Demolition Services" rendered by them during the period May 2006 to September 2007. There are also penalties imposed on the appellant including equal amount of penalty under Section 78 of the Finance Act, sought to waive. While admitting that the appellant carried out the activity of 'Site Formation' under contract for M/s. Power Grid Corporation (I) Ltd. du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is legitimate relief is allowed, their liability would be reduced to approximately Rs.5,00,000/- (Rupees Five lakhs only). 2. The learned JCDR submits that the activity of "Site Formation" will not covered by the definition of "Works Contract". She read over the definition of "works contract" to us and pointed out that "Site Formation" activity is not covered by "Works contract" service. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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