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2008 (10) TMI 176 - CESTAT, NEW DELHICase of the revenue is that while constructing a reservoir and raising the height of other reservoir, the applicant provided the service of "commercial or industrial construction" - adjudication order admitted that reservoir is a "water body" - Section 65(97) specifically excludes drilling, digging, repairing, renovation and storing of water sources or water bodies even from the service of "site formation and clearance service" - contention that as the reservoir is a water body so the construction of water body is not liable for service tax, merit acceptance - stay granted
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