https://www.taxtmi.com/caselaws?id=347793 Service tax classification depends on the real nature of the work and the applicable levy period. Removal and collection of spillage inside mines for reuse in the conveyor system was not cleaning service, as it was not cleaning of commercial or industrial premises. Erection and commissioning of pipelines done before the introduction of installation service on 10.09.2004 could not be taxed under that category. Operation of water pumps was not manpower supply service because labour deployment was merely incidental to the contract. Barbed wire fencing for plantation purposes was not commercial or industrial construction service. The demands on all four heads were set aside. en-us Tue, 21 Mar 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347793 Service tax classification depends on the real nature of the work and the applicable levy period. Removal and collection of spillage inside mines for reuse in the conveyor system was not cleaning service, as it was not cleaning of commercial or industrial premises. Erection and commissioning of pipelines done before the introduction of installation service on 10.09.2004 could not be taxed under that category. Operation of water pumps was not manpower supply service because labour deployment was merely incidental to the contract. Barbed wire fencing for plantation purposes was not commercial or industrial construction service. The demands on all four heads were set aside. Case-Laws Service Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347793