https://www.taxtmi.com/caselaws?id=755708 CESTAT Chennai held that services involving transport, dumping, filling, dozing, compacting, reformation and shifting of municipal solid waste under eight CMC contracts did not constitute "Site Formation and Clearance, Excavation and Earthmoving and Demolition Services" for service tax purposes. The tribunal found these activities were part of integrated waste management to protect watersheds and water bodies, falling under the exclusion clause of the service definition. The service tax demand of Rs.19,50,571 with interest and penalties was set aside, allowing the assessee's appeal. en-us Tue, 16 Jul 2024 00:00:00 +0530 Wed, 17 Jul 2024 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755708 CESTAT Chennai held that services involving transport, dumping, filling, dozing, compacting, reformation and shifting of municipal solid waste under eight CMC contracts did not constitute "Site Formation and Clearance, Excavation and Earthmoving and Demolition Services" for service tax purposes. The tribunal found these activities were part of integrated waste management to protect watersheds and water bodies, falling under the exclusion clause of the service definition. The service tax demand of Rs.19,50,571 with interest and penalties was set aside, allowing the assessee's appeal. Case-Laws Service Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755708