2017 (5) TMI 344

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....R) for Respondent ORDER Per: Ramesh Nair The issue involved is that whether the service of removing of jungle and bushes inside the building area is chargeable to Service Tax under the head of Site Formation and Clearance, Excavation, Earthmoving and Demolition Services. 2. Shri A.S. Sakpal, learned Counsel appearing on behalf of the appellant submits that there is no dispute about the....

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....vered under the services proposed by the Department. Even in the inclusion clause in the definition, the service of the appellant does not fall. For this reason also, it is not covered under the services as proposed by the Department.  3. On the other hand, Shri A.B. Kulgod, learned Assistant Commissioner (AR) appearing on behalf of the Revenue submits that the inclusion portion of the def....

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....ion services for construction, geophysical, geological or similar purposes; or (ii) Soil stabilization; or (iii) Horizontal drilling for the passage of cables or drain pipes; or (iv) Land reclamation work; or (v) Contaminated top soil stripping work; or (vi) demolition and wrecking of building, structure or road, but does not include such servi....