Service Tax Demand on Horizontal Drilling Set Aside, Deemed Unsupported by Legal Reasoning; Involves Site Formation Services.

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....Site Formation and Clearance, Excavation and Earthmoving and Demolition service - the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand of service tax relating to horizontal drilling (for the passage of cables) where such drilling was not done using drilling machine is totally untenable and not supported by any legal reasoning - AT....