https://www.taxtmi.com/manuals?id=71 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. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=71 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. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=71