2015 (12) TMI 155
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...., A.R. For the Respondent : None ORDER Per R.K. Singh : Revenue has filed this appeal against Order-in-Appeal No.326/CE/Ldh/2008 dated 30.9.208 which in partial modification of the Order-in-Original No. 16/CE/ADC/LDH/2008 dated 5.3.2008, dropped the demand in respect of "Site Formation and Clearance, Excavation and Earthmoving and Demolition" service involving horizontal drilling for p....
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....hat to Tata Tele Services the said service was provided by using drilling machine, while to others it was provided manually i.e. without using drilling machine and that there is no requirement that for the said service to be taxable, the use of machines is a pre-requisite. 3. We have considered the facts of the case and the contentions of Revenue. We find that "site formation and clearance exca....


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TaxTMI