2017 (5) TMI 341

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....rused the records. 3. The issue that falls for consideration in this case is whether the activity undertaken by the respondent in the factory premises of M/s Sunflag Iron and Steel Co. Ltd. will fall under the category of Site Formation, Excavation and Clearance Service during the period 2005-06 to 2009-10. It is the case of Revenue in the show cause notice that the respondent undertakes the activity of transportation of dumping of waste material within the plant premises at locations shown during the site visit and also does the dozing and leveling (as required). This activity was undertaken by the respondent as per the work order issued by M/s Sunflag Iron and Steel Co. Ltd. The adjudicating authority, after following due process of la....

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....inated top soil stripping work; or (vi) Demolition and wrecking of building, structure or road, but does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies." 5. It can be seen from the above reproduced definition, the activity undertaken by respondent will not fall under any of the category as indicated herein above. In this case we find that the first appellate authority has correctly set aside the order-in-original by appreciation of the factual matrix. The findings recorded by the first appellate authority are very relevant which we reproduce below: "10.0. The main issue to....