Classification of service - site formation and clearance,...

Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid Government fees etc. 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 agreement for completion of the phase I project do not attract any of the clauses itemized in the definition provided under Section 65(97a) ibid. - Similarly, the services provided by the appellant would also not fall under the purview and scope of the definition of “service” as per Section 65B (44) ibid for the period post 01.07.2012, onwards - AT