https://www.taxtmi.com/caselaws?id=260991 The Tribunal dismissed the Revenue's appeal, affirming that the respondent's activities did not fall under the taxable category of "Site formation and clearance, excavation and earth moving and demolition" as per the Finance Act, 1994. The Tribunal found that the work undertaken by the respondent for the construction of a market-cum community hall involved comprehensive construction elements beyond mere site formation services. Therefore, the project could not be solely categorized as taxable under site formation services, leading to the dismissal of the Revenue's appeal. en-us Thu, 30 Apr 2015 00:00:00 +0530 Thu, 14 Jan 2016 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260991 The Tribunal dismissed the Revenue's appeal, affirming that the respondent's activities did not fall under the taxable category of "Site formation and clearance, excavation and earth moving and demolition" as per the Finance Act, 1994. The Tribunal found that the work undertaken by the respondent for the construction of a market-cum community hall involved comprehensive construction elements beyond mere site formation services. Therefore, the project could not be solely categorized as taxable under site formation services, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260991