2023 (1) TMI 1104

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....posed in Show Cause Notices dated 26-06-2012 issued on M/s. Randhawa Construction Company under the category of "Site Formation and Clearance, Excavation and Earthmoving and Demolition Service. 1.2 Briefly stated, the facts of the case are that during the course of audit of the records of the respondent-assessee, it was noticed by the department that the assessee had entered into an agreement with M/s Reliance Engineering Associates Pvt. Ltd., Navi Mumbai and undertook dismantling activities during the year 2007-08. The assessee, for the year 2007-08 has shown contract receipts for "dismantling" in their ledgers as Rs. 5,38,53,858/- for which they were required to pay Service tax under the category of "Site Formation and Clearance, Excav....

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....strative and the end result should be 'site formation'. 2.1 He also submits that Para 2.8 of work order dated 14.04.2007 reads " All equipment, piping and structures shall be weighed at RELIENCE Weigh Bridge free of cost and same shall be basis of measurement". Similarly para 4.4.1 of the same work order which contains the manner/ terms of payment discloses that the same would be made on production of documentary proof of weighment and on site clean up as certified by the EIC. The above clauses give clear picture about the nature of work undertaken by the assessee i.e. site formation and clearance and in the process obtaining the usable scrap only to be weighed later on, instead of valued according to the nature/condition of the items in....

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....eclamation work; or (v) Contaminated top soil stripping work; or (vi) Demolition and wrecking of building, structure or road, But does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies 4.1 We also gone through the work order dtd. 14.04.2007 issued to the respondent wherein in clause 2.0 scope of work provide as under : 2.0 Contractors Scope of Work : 2.1. Tagging and marking of all equipments, piping and structures connected with equipment and pipe supports as per approved philosophy. 2.2. Removal of all auxiliary connection, where required. 2.3 Loo....