9911796707
TMI Blog2015 (6) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chapter V of the Finance Act, 1994 - Held that:- Site formation basically refers to earth work or activities related to earthwork or, at the most, drilling for the passage of cables or drain pipes. Whereas the activities undertaken by the respondent indicate a comprehensive works contract which includes appreciable RCC work for foundations, columns and walls apart from construction of walls, laying of pipes. The definition includes creation of passages for pipes. It does not include laying of pipes itself. There is merit in the finding of the Commissioner (Appeals) that if such works are held to be taxable under the site formation service, then every such project would involve the activity of site formation. Revenue could at most tax only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the respondent, on the other hand, contends that they were awarded a works contract for construction of Market-Cum Community Hall Phase-I, on the basis of a tender. It was execution of a works contract for the Government of Goa. He further stated that the character of the work was construction of market-cum community hall and not the activity of the land development. 3. Heard both sides and considered the submissions. 4. We find that the Agreement executed between the respondent and GSUDA is for executing works of "Construction of market-cum community hall and park, Phase-I Land development, hereinafter called the works". The show cause notice states that the land development work undertaken by the respondent consisted of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition we find that the site formation basically refers to earth work or activities related to earthwork or, at the most, drilling for the passage of cables or drain pipes. Whereas the activities undertaken by the respondent indicate a comprehensive works contract which includes appreciable RCC work for foundations, columns and walls apart from construction of walls, laying of pipes. The definition includes creation of passages for pipes. It does not include laying of pipes itself. There is merit in the finding of the Commissioner (Appeals) that if such works are held to be taxable under the site formation service, then every such project would involve the activity of site formation. Revenue could at most tax only that part of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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