2015 (7) TMI 388

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....Dr A K Nigam, Addl. Commissioner (AR) ORDER Per: Archana Wadhwa: After hearing both sides duly represented by Shri Nikhil Raytu, Advocate and Dr. A.K. Nigam, Addl. Commissioner (AR), we find that out of the total service tax demand of Rs. 94 lakhs (approx.), an amount of Rs. 78.57 lakhs stands confirmed under the category of site formation, clearance, excavation and earth moving etc. undertaken....

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....une 2005 exempts activities rendered in the course of construction of airports, roads, bridges, dams etc., from service tax under the had 'site formation and clearance, excavation etc.' We find that construction of a dam cannot be subjected to tax classifying it as "site formation and clearance excavation and earth moving and demolition." The impugned order is prima facie not sustainable. In t....

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....ied that the figures reflected in the ledger are inclusive of service tax amounts whereas the figures reflected in the ST3 returns are exclusive of the service tax element. Otherwise also, we find that apart from the said difference, there is otherwise no evidence on record to reflect any clandestine providing of services or undervaluing the services. As such, we are of the view that the appellant....