Classification of Services – Site Formation and Clearance, Earth ...

Classification of Services: Site Formation, Earth Moving, and Demolition Not Addressed; Overburden Removal Not Cargo.

August 7, 2013

Case Laws Service Tax AT

Classification of Services – Site Formation and Clearance, Earth Moving and Demolition or Cargo Handling - Contention regarding classification has not been raised before the adjudicating authority. - Besides, overburden and wastage for removal cannot be considered as cargo. - AT

View Source

← Previous Next →

Classification of Services – Site Formation and Clearance, Earth ...

Classification of Services: Site Formation, Earth Moving, and Demolition Not Addressed; Overburden Removal Not Cargo.

August 7, 2013

Case Laws Service Tax AT

You may also like:

Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude...

Removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and...

Classification of service - Works contract service or Site formation service - Excavation and Earth Moving, Demolition Service, cutting down trees, construction of...

Classification of services - adjudicating authority held the assessee have not been engaged in the activity of Site Formation and Clearances, Excavation and Earth moving...

Waiver of penalties - Site formation & clearances, excavation and earth moving and demolition - Bonafide belief that service covered under supply of tangible goods...

Classification of service - the earth moving equipment was provided by the appellant to the recipient of services on monthly payment basis - the activity involved in the...

Works contract service - Site Formation and Clearance, Excavation, Earthmoving and Demolition Service - the contract being indivisible, no Service Tax can be levied upon...

Classification of services - Hiring of Heavy Earth Moving Equipment - Whether the activity performed by the appellant would fall under the category of ‘Site formation...

Service namely, removing of jungle and bushes in the existing premises of the building does not fall under the definition of Site Formation and Clearance, Excavation,...

Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

When w.e.f. 01/6/07 the activity of the appellant has been accepted by the Department as mining service, for the period prior to 01/6/07, the same activity cannot be...

Classification of Services - The appellant had merely carried out dismantling activity. This activity, in no way, can be considered as a taxable service under the...

Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both...

Quick Updates: