2015 (6) TMI 916

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....i, Member (Technical),JJ. For the Appellant : Shri B S Meena, Additional Commissioner (AR) For the Respondent : Shri Jayant Kuvelkar, Consultant ORDER Per: P S Pruthi: Revenue has field this appeal against the impugned Order-in-appeal passed by Commissioner (Appeals). 2. The short issue is whether the respondent, while executing a work order awarded to them by Goa State urban Dev....

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....acter of the work was construction of market-cum community hall and not the activity of the land development. 3. Heard both sides and considered the submissions. 4. We find that the Agreement executed between the respondent and GSUDA is for executing works of "Construction of market-cum community hall and park, Phase-I Land development, hereinafter called the works". The show cause notice st....

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....tes as well as reinforced cement concrete pipes. To decide whether all these activities would be covered under the ambit of service of site formation, we may reproduce the definition below: "[(97a) "site formation and clearance, excavation and earthmoving and demolition" includes, - Drilling, boring and core extraction services for construction, geophysical, geological or similar purposes; o....

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....lf. There is merit in the finding of the Commissioner (Appeals) that if such works are held to be taxable under the site formation service, then every such project would involve the activity of site formation. Revenue could at most tax only that part of the contract which involves site formation and related earthwork and not the entire works. But that has not been done by Revenue. Be that as it ma....