2015 (7) TMI 796

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..... . It cannot be called as a composite service. Present case it relates to construction of site formation in commercial buildings. Therefore, prima facie, the appellants have not made out a strong case for waiver of predeposit of entire dues - Partial stay granted. - ST/S/41251/2014 in ST/41002/2014 - Misc. Order No. 40882 / 2015 - Dated:- 12-6-2015 - Shri R. Periasami and Shri P.K. Choudhary, JJ .....

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..... bmitted that they do not undertake site formation work in their construction activities. The adjudicating authority has demanded service tax on site formation and has also denied the abatement. He further submits that as per definition to Section 65A(2b), composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a) shall be c .....

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..... of ₹ 6,41,198/- under Site formation and clearance, Excavation and Earthmoving and Demolition Services . It cannot be called as a composite service. The decisions relied by the learned counsel relate to construction of telecommunication tower and also in the mining area whereas in the present case it relates to construction of site formation in commercial buildings. Therefore, prima facie, .....

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