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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Site Formation and Clearance, Excavation and Earthmoving and ...

Case Laws     Service Tax

December 3, 2015

Site Formation and Clearance, Excavation and Earthmoving and Demolition service - the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand of service tax relating to horizontal drilling (for the passage of cables) where such drilling was not done using drilling machine is totally untenable and not supported by any legal reasoning - AT

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  3. 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,...

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  6. The respondents rendered services related to site formation, clearance, excavation, earthmoving, and demolition for a hydro-electric project. The issue was whether these...

  7. 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...

  8. Classification - GTA service or Site formation and clearance, excavation - There is no evidence before us to show that transportation activity was the predominant...

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

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

  11. 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...

  12. Site formation and clearance services - The amount of 2% to 3% margin retained by the appellant cannot be treated as service charges received from the sub-contractors -...

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

  14. 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...

  15. Waiver of pre deposit - excavation for foundation in soil & soft rock including tree removing. - activity would be squarely covered by the definition of ‘Site...

 

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