9911796707
TMI Blog2019 (7) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... actors and JCB, etc., to their principal for which they have been paid on hourly rate including operator cost, excluding fuel. We find that such services are squarely covered under the scope of supply of tangible goods service as defined under Section (65)(105) (zzzzj), we also find from the copy of work order issued by the principal/ Enercon to the appellant, dated 12th May 2006, wherein for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per Anil Choudhary Heard the parties 2. The issue in this appeal is whether service tax have rightly demanded from the appellant under the category of site formation and clearance service . 3. From the impugned order at para 6.1, Ld. Commissioner (Appeal) has held as follows; 6 .1 The appellant has contended that they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Site Formation Clearance Service defined under Section 65(105) (zzzza) of the Finance Act, 1994. As such the above contention of the appellant is not tenable and it is not material as to how the charges of rendering such services are calculated. The consumption of value of said service on the basis of hourly working of tractors and excavator cannot decide the nature of service rendered. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65(105) (zzzzj). The appellant has also contended that in any case benefit of Notification No. 17/2205 ST dated 07.06.2005 is available to them. I find no force in the contention of the appellant in as much as that the site preparation was related to foundation construction for a Windmill Tower and not related to construction of Road and other work specified in the said Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y involved is SOTG, and not site formation and clearance service, as held by the court below. 4. Further we are aware that SOTG service came into effect from 16th March, 2008, that is after the period of dispute. 5. Thus, we set aside the impugned order and allow the appeal. The appellant is entitled to consequential benefit. ( Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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