Site formation and clearance services: taxable classification requires providers to discharge service tax for construction related activities. Site formation and clearance, excavation, earthmoving and demolition are taxable services when supplied for construction and similar purposes. The category covers drilling and core extraction for construction or geophysical purposes, soil stabilization, horizontal drilling for cables or drains, land reclamation, contaminated top soil stripping, and demolition and wrecking of buildings, structures or roads, but excludes services related to agriculture, irrigation, watershed development and work on water sources or bodies. Service tax liability rests with the provider, and an authoritative circular consolidates and withdraws earlier technical clarifications on scope, classification, valuation, export treatment and exemptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Site formation and clearance services: taxable classification requires providers to discharge service tax for construction related activities.
Site formation and clearance, excavation, earthmoving and demolition are taxable services when supplied for construction and similar purposes. The category covers drilling and core extraction for construction or geophysical purposes, soil stabilization, horizontal drilling for cables or drains, land reclamation, contaminated top soil stripping, and demolition and wrecking of buildings, structures or roads, but excludes services related to agriculture, irrigation, watershed development and work on water sources or bodies. Service tax liability rests with the provider, and an authoritative circular consolidates and withdraws earlier technical clarifications on scope, classification, valuation, export treatment and exemptions.
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