ITD CEMENTATION INDIA LTD. Vs. C.S.T.

JUDGEMENT

(1.) COMMON issue is involved in all the five appeals and are therefore being taken up together. The first three appeals are filed by M/s. ITD Cementation India Ltd. and are pertaining to period 16 -6 -2005 to 31 -8 -2006, 1 -9 -2006 to 31 -8 -2007 and 1 -9 -2007 to 31 -3 -2008. The remaining two appeals are pertaining to M/s. Gammon India Ltd. for the period 16 -6 -2005 to 31 -8 -2006 and 1 -9 -2006 to 31 -8 -2006. In all the appeals the brief facts are that the appellants undertook construction of diaphragm wall with reinforced anchor slab and special fill for guide bund, retention wall, guide wall on the bank of Sabarmati River as per the agreement with M/s. Sabarmati River Front Development Corporation Limited. The Revenue's case is that the appellant have provided "Site Formation and Clearance, Excavation and Earthmoving and Demolition Services" and hence they are liable to pay the Service Tax. In the impugned orders the cases have been adjudicated and the demands have been confirmed, penalties have also been imposed on the appellants. Appellant's contention is that the said service is not a taxable service and hence no service tax is payable.

(2.) HEARD both sides.

(3.) LEARNED Advocate argued that confirmation of demand under wrong classification is unsustainable as per following case laws: