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TMI Blog2014 (6) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... he services rendered under the category of 'site formation service' but expressed their inability to discharge the service tax being not reimbursed by the service receiver viz. M/s. Brahmaputra Cracker and Polymer Ltd. Prima facie, on scrutiny of the work order enclosed with the appeal memorandum, we find that the applicants are providing the services relating to earth filling, cutting of trees al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994. 2. At the outset, the Ld. Chartered Accountant for the applicant has submitted that during the relevant period i.e. January, 2009 to March, 2010, they had rendered services to M/s. Brahmaputra Cracker and Polymer Ltd. against work order dated 29/11/2008. It is his submission that the services rendered by them are Excavation and Earth Moving, Demolition Service, cutting down trees, const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r site formation service. The Ld. Chartered Accountant submits that they have already deposited an amount of Rs.23.19 Lakhs against the said demand and makes an offer to deposit another Rs.15.00 Lakhs. 3. Ld. A.R. for the Revenue on the other hand submitted that against the total confirmed demand of Rs. 1.71 crores (Approx.), Rs. 1.51 crores relates to site formation service and Rs.20.00 Lakh r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to earth filling, cutting of trees alongwith the services of raising of RCC structures etc. At this stage, it would be difficult to come to a conclusion whether the said services would fall under the scope of works contract service or site formation service without appreciation of evidences adduced by both sides as these services had been rendered against a common work order. We also find from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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