Site formation activity before sell of land is taxable under ‘Site formation and clearance service’

Green House Promoters Pvt Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that site formation activity done after obtaining General Power of Attorney (GPA) but before selling the land is leviable to service tax under the category of ‘Site formation and clearance service’. Facts- The appellants are registered with the Service Tax Department for providing construction services in respect of commercial or Industrial buildings and civil structures. On verification and scrutiny of records of the appellant, it was noticed that the appellant was engaged in pro...