https://www.taxtmi.com/caselaws?id=469402 Land procurement from farmers and obtaining project approvals, on the record described, did not amount to taxable site formation, excavation, earth moving or demolition services under the Finance Act, 1994. The analysis states that land cost and allied non-taxable expenses could not be taxed merely because consideration was received during the project period, and that the evidence did not establish other taxable activities under the agreement. The confirmed demand was therefore not sustained in its present form, and the matter was remanded for fresh adjudication on taxability, exclusion of land-related amounts and allied expenses, and the limitation plea. en-us Thu, 10 Jul 2025 00:00:00 +0530 Tue, 16 Jun 2026 21:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469402 Land procurement from farmers and obtaining project approvals, on the record described, did not amount to taxable site formation, excavation, earth moving or demolition services under the Finance Act, 1994. The analysis states that land cost and allied non-taxable expenses could not be taxed merely because consideration was received during the project period, and that the evidence did not establish other taxable activities under the agreement. The confirmed demand was therefore not sustained in its present form, and the matter was remanded for fresh adjudication on taxability, exclusion of land-related amounts and allied expenses, and the limitation plea. Case-Laws Service Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469402