2015 (12) TMI 155

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..... indisputably covered under Sr. No. (iii). It is seen that the said definition in no way and nowhere implies that only such horizontal drilling is covered there-under which is done using drilling machines. Thus we find that the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand of service tax relating to horizontal drilling (for the passage of cables) where such dr .....

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..... cts, briefly stated, are as under: The respondents are involved in providing the aforesaid service in the form of horizontal drilling for passage of cables. The said service was provided to various service recipients like, BSNL, M/s Tata Tele Services during the period 2005-2006. The adjudicating authority confirmed the demand but the Commissioner (Appeals) held that the said service would cove .....

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..... ction 65(97a) of the Finance Act 1994 as under : The service Site formation and clearance, excavation and earthmoving and demolition includes- (i) Drilling, boring and core extraction services for construction, geophysical, geological or similar purposes; or (ii) Soil stabilization; or (iii) Horizontal drilling for the passage of cables or drain pipes; or (iv) Land recl .....

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