Land reclamation and soil stabilization provided in course of construction of port is exempt from service tax

International Seaport Dredging Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that amount received for land reclamation and soil stabilization in the nature of site formation service provided in the course of construction of port is exempt from service tax vide notification 17/2005-ST dated 07.06.2005. Facts- The appellant, M/s. International Seaport Dredging Private Ltd., are engaged in providing Dredging Service. They are registered with the service tax Commissionerate and subsequently obtained centralized registration on 12.02.2009. During the course ...