2014 (1) TMI 1246

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontract is a composite contract, which cannot be vivisected. We have gone through the definition of site formation service. We find that the activity carried out by the applicant, does not fall under the site formation service - Conditional stay granted. - ST/A/223/2010 - Stay Order No. S-1050/KOL/2012 - Dated:- 13-9-2012 - Shri S.K. Gaule, Member (T) and Dr. D.M. Misra, Member (J) Shri K. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... annot be charged under the site formation service. In support of their contention, they have relied upon the Tribunal s decision in the case of CCE, Hyderabad v. Vijay Leasing Company reported in 2011 (22) S.T.R. 553 (Tri.-Bang.). So far as the commercial construction service is concerned, the contention of the applicant is that it is clear from the contract that they are engaged in the works cont .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... composite contract. 5. We find that the site formation activity performed by the applicant, is only incidental to their main service, i.e. mining service and undisputedly, the contract is a composite contract, which cannot be vivisected. We have gone through the definition of site formation service. We find that the activity carried out by the applicant, does not fall under the site formation se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X