2009 (8) TMI 745

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....p;   Shri Vishal Agarwal, Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The impugned order demanded service tax of an amount of Rs. 78,20,999/- towards services classifiable under the heading "Site formation and clearance, excavation, earthmoving and demolition services" found to have been rendered by t....

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....nts argues that in terms of the Board's Circular F/B1/6/05-TRU dated 27-7-2005, the entry invoked, namely, "site formation and clearance, excavation, earthmoving and demolition service" relates to work preparatory to construction of buildings, factory or any civil structure, activity of mining or laying of cables or pipes etc. The entry covers items of work undertaken to make a site suitable for c....