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TMI Blog2019 (4) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... oad. Consequently, no liability for service tax will arise on the activity in terms of Circular dated 24.05.2010 - Appeal allowed - decided in favor of appellant. - S.T. Appeal No.64/09 - ORDER NO. FO/A/77111/2018 - Dated:- 18-12-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri B. N. Chattopadhyay, Consultant for the Appellants(s) Shri H.S. Abedin, Asstt. Commr. (AR) for the Revenue ORDER Per Bench : The present appeal is against the Order-in-Original No.112/ST/Commr./2008 dated 19.12.2008. 2. The appellant engaged into a contract with M/s Tata Teleservices Ltd., M/s Bharti Airtel Limtied, M/s H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has been filed by the appellant. 4. With the above background, we have heard Shri B.N. Chattopadhyay, ld. Consultant for the appellant and Shri H.S. Abedin, ld. D.R. for the Revenue. 5. The ld. Consultant for the appellant, submitted that the activities carried out by them were in the form of a composite contract. The activities cannot be classified under Site Formation Clearance Services , but the same would be classifiable under Erection, Commissioning and Installation Services for which abatement under Notification No.01/2006-ST (supra) will be available to them. He submitted that the appellants have already supplied various types of materials, which were being used for providing the services, which enab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years period i.e. October, 2006 to March, 2007 and April, 2007 to September, 2007. They have classified the services under the category of Site Formation Clearance Services , but paid the service tax after availing abatement provided in Notification No.1/06-ST dated 01.03.2006. Revenue has taken the view that the services provided will be more appropriately classified under Erection, Commissioning or Installation Services . The latter service will not be eligible abatement in terms of Notification No.1/06 ibid and accordingly, the adjudicating authority has demanded the service tax by denying the benefit of abatement. 9. It has been pointed out that the Tax Research Unit of the Ministry of Finance issued clarification subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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