2018 (12) TMI 435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per: Ramesh Nair The facts of the case are that the appellant got a contract from M/s Idea Cellular Co. Ltd. to build a telecommunication tower with civil work on different locations in Gujarat. The appellant has provided the service of construction of civil structure for the period June 2005 to March 2008. They have claimed the abatement of 67% in terms of Notification No. 15/2004-S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n behalf of the appellant submits that they have got a composite contract for making a civil structure for erection of a telecommunication tower. The work includes right from clearance of site, excavation and making a civil structure. He submits that the major work of composite contract is in the nature of civil work, therefore, the service is correctly classifiable under Commercial or industrial ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, making foundation and civil structure. We find that the composite contract includes small portion which may be classified as site formation but being a composite contract of civil work such site clearance and excavation is incidental and ancillary to main service of civil work, therefore, the service is correctly classifiable under Commercial or Industrial construction service. Ld. Chartered Ac....