https://www.taxtmi.com/article/detailed?id=5617 Site formation, clearance, excavation, earthmoving and demolition services are defined inclusively to cover drilling, soil stabilization, horizontal drilling, land reclamation, contaminated top soil stripping and demolition, excluding agricultural or water related works. An exemption for such services when rendered in course of construction of roads, airports, bridges, dams and similar works was issued and later rescinded. Administrative circulars and tribunal rulings hold that preparatory activities are taxable when provided independently but are not taxable when incidental to a principal construction or mining contract; under the negative list regime taxability is inferred absent a specific exemption. en-us Sat, 17 May 2014 09:13:53 +0530 Sat, 17 May 2014 09:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5617 Site formation, clearance, excavation, earthmoving and demolition services are defined inclusively to cover drilling, soil stabilization, horizontal drilling, land reclamation, contaminated top soil stripping and demolition, excluding agricultural or water related works. An exemption for such services when rendered in course of construction of roads, airports, bridges, dams and similar works was issued and later rescinded. Administrative circulars and tribunal rulings hold that preparatory activities are taxable when provided independently but are not taxable when incidental to a principal construction or mining contract; under the negative list regime taxability is inferred absent a specific exemption. Articles Service Tax Sat, 17 May 2014 09:13:53 +0530 https://www.taxtmi.com/article/detailed?id=5617