Assessee Found Not Liable for Site Services; Only Rented Earth-Moving Machines, Demand Quashed Due to Lack of Evidence.

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....Classification of services - adjudicating authority held the assessee have not been engaged in the activity of Site Formation and Clearances, Excavation and Earth moving service but only supplying earth moving machines like excavators etc. on rental basis and the physical control and possession of these machines have always remained with the clients who hired such machines - the department has not adduced any evidence to controvert the finding - demand quashed....