9911796707
TMI Blog2023 (1) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... not fall under the taxing net for levy of service tax under the disputed taxable service. There is merit in the finding of the Ld. Commissioner. Therefore, the work undertaken by the respondent cannot be termed as an activity of Site formation and clearance, excavation earthmoving demolition . Appeal dismissed - decided against Revenue. - Service Tax Appeal No. 530 of 2012 - A/10154/2023 - Dated:- 23-1-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri G. Kirupanandan, Superintendent (AR) for the Appellant Shri K.J Kinariwala, Consultant for the Respondent ORDER The present appeal has been preferred by the Revenue against Order-in- Original No. 04/STC/COMMR-I/BRC-I/2012 dated 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different from the activity demolition and hence the same is outside the scope of the taxable services viz. Site Formation and Clearance, Excavation and Earthmoving and Demolition. However, in the definition of said services the word includes appears that the list of services given in the definition is merely illustrative and not exhaustive and that services like dismantling is also covered by the definition of Site formation and clearance, excavation and earthmoving and demolition . The Commissioner while dropping the demand has taken into account the dictionary meaning of words demolition dismantling and by distinguishing both the words, he has arrived at the conclusion that the activities undertaken by the assessee is not ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal of man and machinery after completion of the work and it cannot be considered as Site Formation and Clearance Service. 4. We have considered the submissions made by both the sides and perused the records. In the present case, the issue to be decided is that the activity of respondent in question is classifiable under the category of SiteFormation and clearance, Excavation and Earth Moving and Demolition service as contended by the revenue or not. For the sake of convenience, Section 65(97a) are reproduced below :- Section 65(97a) Siteformation and clearance, excavation and earth moving and demolition includes - (i) Drilling, boring and core extraction services for construction, geophysical, geological or similar p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of cost and same shall be basis of measurement. 2.9. All required cranes and trailers for above job shall be supplied by contractor at Relene, Dismantling site. 4.2 On careful consideration of the above extracted definitions, vis-a-vis, the facts of the case and scope of work, we find that the appellant had merely carried out dismantling activity. This activity, in no way, can be considered as a taxable service under the category of site formation and clearance, excavation and earthmoving and demolition service inasmuch as the work assigned under the work order for do not attract any of the clauses itemized in the definition provided under Section 65(97a) ibid. Thus, in our considered view, the activities undertaken by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
