9911796707
TMI Blog2018 (12) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... and earth moving and demolition - Held that:- It is clear that the site clearance and excavation is an incidental and ancillary to civil work - the service is correctly classifiable under the commercial or industrial construction service. The abatement on 67% as per Notification 01/2006-ST is legally admissible to the assessee - appeal allowed - decided in favor of appellant. - Appeal No.ST/3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % is not admissible as per the aforesaid Notification on the ground that the service provided by the appellant is falling under the category of site formation and clearance, excavation and earth moving and demolition. The adjudicating authority considering the services of the appellant as site formation service denied the abatement and confirmed the differential service tax demand. The Ld. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue reiterates the findings of the impugned order. He vehemently argued that the service includes excavation and site formation, therefore, it is correctly classifiable as site formation service, and accordingly the abatement notification is not applicable to the appellant. 4. We have carefully considered the submission made by both the sides and perused the records. We find that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o excavation and site service whereas the major portion is related to service of civil structure. Therefore, it is clear that the site clearance and excavation is an incidental and ancillary to civil work. With these facts, we are of the clear view that the service is correctly classifiable under the commercial or industrial construction service. Consequently, the abatement on 67% as per Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
