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TMI Blog2019 (5) TMI 1622X X X X Extracts X X X X X X X X Extracts X X X X ..... rent that the Dam is in existence and only the work of de-silting of slimes has to be carried out by the appellant. Thus, any activity prior to the construction of Dam, would fall under the category of Site Formation , as has been clarified in the Budget Letter dated 27 July, 2005. Any activity of de-silting of slimes after the construction of the Dam would, therefore, not fall in the category of Site Formation . The Commissioner (Appeals) failed to appreciate this aspect of the matter and committed an error in holding that the activity carried out by the appellant would fall under the category of Site Formation . Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51253 of 2014 - Final Order No. 50747/2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose this fact in writing to the Department with an intent to evade service tax. 3. The appellant submitted a detailed reply that the activity carried out by the appellant would not fall under the category of Site Formation . 4. The Assistant Commissioner by order dated 14 March, 2013 confirmed the demand and also ordered for recovery of interest and imposed penalty also. This order of the Assistant Commissioner was assailed by the appellant before the Commissioner (Appeals), who by order dated 6 December, 2013 dismissed the appeal. The Commissioner (Appeals) examined the agreement entered with the parties and concluded that the activities carried out by the appellant were in the nature of Site Formation, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Site Formation is also mentioned in paragraph 6 of the Budget Letter dated 27 July, 2005 and relevant portion is reproduced below:- 6. Site formation and clearance, excavation, earth moving and demolition services 6.1 Any service provided or to be provided to any person, by any other person, in relation to site formation and clearance, excavation and earthmoving and demolition and such other similar activities is leviable to service tax under sub-clause (zzza) of section 65(105) of the Finance Act, 1994. Site formation and clearance, excavation and earthmoving and demolition has been defined in clause (97a) of section 65 of the Finance Act, 1994. 6.2 The definition of site ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary to reproduce the relevant portion of the Agreement dated 21 March, 2006, and it is as follows:- Whereas the first party has got the work of Desilting of Slimes at Kadampal Tailing Dam and transportation of these Slime to fine ore dump at M.V. Siding, Kirandul of Bailadila Iron Ore Project, Deposit 14, NMDC Ltd., Karandul, Distt. Dantewada South Bastar (CG), vide NMDC s Project agreement No.SRMGRO/D-14/6612/2005 dated 28.07.2005 of NMDC. ......................... ......................... (5) In consideration of the work to be executed by the party of second part on behalf of the first party, the first party shall pay to the party of second part @ ₹ 110 M3 (Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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