2013 (12) TMI 326

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..... ing to the site formation and clearance service. Along with the reply they have also enclosed copies of work orders and other relevant documents to show that the services rendered by them fall under the category of exclusion clause contained in the definition of site formation and clearance. Even though the Appellant had produced all relevant documents in support of their claim that most of the services rendered by them were under the category of non-taxable services and hence no Service Tax is payable, these evidences/documents had not been scrutinized nor considered by the Ld. Commissioner. In these circumstances, we find it is an appropriate case for remand to the adjudicating authority to decide the issues afresh, after taking into c .....

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..... cause notice they have furnished the details of the value of taxable services received against each of the services. Also, they were shown the receipts which were claimed to be non-taxable under the category of 'site formation services'. It is his submission that they have enclosed the relevant work orders and documents but were not considered by the Commissioner. In support he has referred to the various work orders also enclosed with the Appeal Memorandum. The Ld. Sr. Advocate has submitted that the transportation of materials within the factory premises cannot fall under the category of cargo handling services in view of the decision of Hon'ble Jharkhand High Court in the case Commissioner of C.Ex., Ranchi vs. Modi Construction Company - .....

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..... through the reply to the show cause notice filed by the appellant, we find that they had furnished necessary break up, of taxable services and the non-taxable service, relating to the site formation and clearance service. Along with the reply they have also enclosed copies of work orders and other relevant documents to show that the services rendered by them fall under the category of exclusion clause contained in the definition of site formation and clearance. We find that the Ld. Commissioner has confirmed the demand observing that the Appellant could not substantiate through documentary evidences that they had rendered services which were non-taxable under the said category. The Ld. A.R. for the Revenue did not dispute about the submiss .....

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