2009 (8) TMI 745

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..... , Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The impugned order demanded service tax of an amount of Rs. 78,20,999/- towards services classifiable under the heading "Site formation and clearance, excavation, earthmoving and demolition services" found to have been rendered by the appellant during the period 1-10-06 .....

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..... cular F/B1/6/05-TRU dated 27-7-2005, the entry invoked, namely, "site formation and clearance, excavation, earthmoving and demolition service" relates to work preparatory to construction of buildings, factory or any civil structure, activity of mining or laying of cables or pipes etc. The entry covers items of work undertaken to make a site suitable for construction of buildings, factory or simila .....

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..... construction of a dam. Notification No. 17/2005S.T., dated 7th June, 2005 exempts activities rendered in the course of construction of airports, roads, bridges, dams etc., from service tax under the head 'site formation and clearance, excavation etc.' We find that construction of a dam cannot be subjected to tax classifying it as "site formation and clearance excavation and earthmoving and demoli .....

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