2009 (8) TMI 745

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..... tion of airports, roads, bridges, dams etc., from service tax under the head 'site formation and clearance, excavation etc - construction of a dam cannot be subjected to tax classifying it as "site formation and clearance excavation and earthmoving and demolition - order is prima facie not sustainable - complete waiver allowed - ST/492/2009 - 1177/2009 - Dated:- 21-8-2009 - S/Shri M.V. Ravindra .....

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..... of work undertaken by the appellants under contracts. 3. The first item of work was carried out under a work order placed by National Mineral Development Corporation for the work of disilting of iron ore at Kadampal tailing dam and transportation of fine ores to Ore Slump at M.V. Siding Kirandul. The common case of the parties is that the work involved is to remove the iron slime and soil .....

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..... impugned activity of desilting of dam is not covered by the entry "site formation and clearance, excavation and earthmoving and demolition service." 6. As regards the second item of work undertaken by the appellants, the activity involved is construction of tailing dam and connected works under a contract entered into by the appellants with M/s. Essar Steels Ltd. We have seen the contract. .....

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