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Service Tax - Highlights / Catch Notes

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Classification of Services - Site formation and clearing ...

Case Laws     Service Tax

June 21, 2018

Classification of Services - Site formation and clearing services or mining services? - Water sprinkling is an activity that is required to prevent the dispersal of dust not just at the mines but in the surrounding area. - demand set aside.

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  5. The activities of services under consideration are to be treated as an activity auxiliary to the mining, their contract being indivisible contract. Such services are not...

  6. 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...

  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 of service - the appellants do not have work order for any mining of coal. The terms of the contract are clear to the effect that they make the site fit...

  9. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

  10. Classification of services - contract executed was for removal of over burden in the mine attached to the cement factory - This activity is very much covered within the...

  11. 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...

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

  13. CENVAT credit - site formation services - captive coalmines - Since there is no dispute that such services have been used, it is concluded that service tax paid is...

  14. Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste...

  15. Classification of supply - Construction of Roads and Services of TP-1 Area - The applicant service of construction of other Utility Service viz. Potable Water Supply...

 

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