2017 (5) TMI 397

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....akhapatnam Port Trust. The nature of the work carried was :- Providing 10 m Gauge Track on EQ 6 berth Construction of Open storage shed adjacent to T-7 shed Construction of RCC Box culvert by replacing pipe culverts Repairs to the roads Earth Work Revamping of East yard railway lines including dismantling of existing railway lines. Providing service road and drainage facilities. 3. details of period of disputes, issues involved and service tax demand are summarised in the following table:- Period involved Demand made under Service Tax confirmed 2005-08 Commercial or Industrial Construction Service Rs.53,98,338/- Maintenance or Repair Service Rs.3,339/- Site formation, excavation, clearance Rs.68,648/- 2008-09 Commercial ....

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....classification under Commercial or Industrial construction and get exemption from afore mentioned Notification No.16/2005 dated 07.06.2005 as amended. Since there appears to be doubt in the classification per se of the service provided, we set aside the demand on this score and remand the matter to the lower authority for denovo adjudication. 5.3 regarding demand of Rs. 68,648/- made under site formation, excavation, clearance, Ld. Counsel submits that work involves earth work and they are eligible for exemption under Notification No.17/2005-ST dated 07.06.2005. We find that the said service is indeed exemption as per the exemption Notification No.17/2005-ST dt. 07/06/2005. In that notification, exemption was granted for site formation and....