https://www.taxtmi.com/caselaws?id=343890 The Tribunal ruled in favor of the appellant, determining that the appellant was not liable to pay service tax under site formation, excavation, and demolition services. The Tribunal found that the appellant's activities primarily involved transportation of limestone and hiring out special equipment for overburden removal by the client, rather than direct engagement in excavation activities. Based on the analysis of the contracts and the nature of work described therein, the Tribunal concluded that the appellant's role was limited to providing equipment, leading to the overturning of the original authority's order and allowing the appeal in favor of the appellant. en-us Thu, 20 Apr 2017 00:00:00 +0530 Thu, 04 Jan 2018 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343890 The Tribunal ruled in favor of the appellant, determining that the appellant was not liable to pay service tax under site formation, excavation, and demolition services. The Tribunal found that the appellant's activities primarily involved transportation of limestone and hiring out special equipment for overburden removal by the client, rather than direct engagement in excavation activities. Based on the analysis of the contracts and the nature of work described therein, the Tribunal concluded that the appellant's role was limited to providing equipment, leading to the overturning of the original authority's order and allowing the appeal in favor of the appellant. Case-Laws Service Tax Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343890