2019 (6) TMI 452

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..... use notice, rather they have been only supplying earth moving machines like excavators etc. on rental basis and the physical control and possession of these machines have always remained with the clients who have actually hired such machines - the department in their appeal has not adduced any evidence to controvert the finding of the learned adjudicating authority. We are in full agreement with the finding of the adjudicating authority with regard to the determination of classification of activity undertaken by the respondent-assessee which has been determined by him on the basis of detailed examination of agreement, invoices and other documents - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 50014 of 2016 - FIN .....

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..... ot covered under taxable service of Site Formation and Clearances, Excavation and Earth moving and Demolition services. It is after detailed verification and examination of the agreements and invoices which the respondent assessee entered into with their various clients that the learned Commissioner reached the conclusion that they have been supplying the excavators and other earth moving equipments, dumpers etc. on rental basis and the manpower to handle / operate these earth moving and excavator machines was arranged by the clients themselves and, therefore, effective control over these machines was also always remained with the clients. 3. Thus the adjudicating authority after detailed verification have dropped the major p .....

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..... ter detailed examination of agreements and invoices etc., the learned adjudicating authority has held that the amount received by the respondent assessee are not for the services of site formation, as stated in preceding para, the department has not adduced any evidence to substantiate their claims in this regard. Thus, we are in full agreement with the finding of the adjudicating authority with regard to the determination of classification of activity undertaken by the respondent-assessee which has been determined by him on the basis of detailed examination of agreement, invoices and other documents. 6. Thus, we find no merit in the present appeal of the department. Hence, we uphold the Order-in-Original and dismiss the appe .....

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