Case Law Details
Case Name : M/s NGK Infrastructure Ltd. Vs. C.C.E.&S.T. (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
Brief Facts
1) Appellant was engaged in rendering of services of Site Formation for housing project.
2) He received a work order No.SICCL/SCH/AMRITSAR/WO/04 dated 17.06.2006 from M/s. Sahara India Commercial Corporation Ltd. (SICCL) for rendering Site Formation, Clearance, Excavation, earth moving and demolishing service.
3) Payments for the said work order were made vide cheque No.1956, dated 17.06.2006 and cheque No.1963, dated 21.06.2006.
4) The appellant also issued a bill No. Sahara/06-07/01 dated 18.08.2006 for an amount of Rs.6,08,49,000/- and in the particulars column of the bill it is...
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I have worked with my excavator (Earth moving machinery) like excavation of water tank,road,levelling and Jungle cutting on agricultural land of some farmers during 2014-15,2015-16Whether these works come under service tax? And I have not collected any tax .