The main activity is not Site Formation since the drilling site ...
Drilling Site Waste Removal Classified as Cleaning Service, Not Site Formation Activity.
November 6, 2015
Case Laws Service Tax AT
The main activity is not Site Formation since the drilling site is already existing and what the appellant to undertake is to remove the waste from the existing drilling site and clean up all the wastage and bring it back to the original condition. The Cleaning Service definitely covers the activity. - AT
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