https://www.taxtmi.com/highlights?id=25778 The main activity is not Site Formation since the drilling site is already existing and what the appellant to undertake is to remove the waste from the existing drilling site and clean up all the wastage and bring it back to the original condition. The Cleaning Service definitely covers the activity. - AT en-us Fri, 06 Nov 2015 11:47:29 +0530 Fri, 06 Nov 2015 11:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25778 The main activity is not Site Formation since the drilling site is already existing and what the appellant to undertake is to remove the waste from the existing drilling site and clean up all the wastage and bring it back to the original condition. The Cleaning Service definitely covers the activity. - AT Highlights Service Tax Fri, 06 Nov 2015 11:47:29 +0530 https://www.taxtmi.com/highlights?id=25778