2019 (7) TMI 151

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.... : Shri O P Agarwal, Adv. For The Respondent : Shri Sanjay Jain, DR ORDER Per Anil Choudhary Heard the parties 2. The issue in this appeal is whether service tax have rightly demanded from the appellant under the category of "site formation and clearance service". 3. From the impugned order at para 6.1, Ld. Commissioner (Appeal) has held as follows; 6.1 The appellant has....

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.... clearly covered under the Site Formation & Clearance Service defined under Section 65(105) (zzzza) of the Finance Act, 1994. As such the above contention of the appellant is not tenable and it is not material as to how the charges of rendering such services are calculated. The consumption of value of said service on the basis of hourly working of tractors and excavator cannot decide the nature of....

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.... service defined under Section 65(105) (zzzzj). The appellant has also contended that in any case benefit of Notification No. 17/2205 ST dated 07.06.2005 is available to them. I find no force in the contention of the appellant in as much as that the site preparation was related to foundation construction for a Windmill Tower and not related to construction of Road and other work specified in the s....