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2022 (8) TMI 1102 - CESTAT AHMEDABADLevy of Service Tax - Commercial and Industrial Construction service or not - construction of Market Yard for agriculture produce for APMC - HELD THAT:- There is no dispute in the fact that the construction activity carried out for construction of market yard for APMC. This identical issue has been considered by this Tribunal in the case of AB Projects [2017 (8) TMI 518 - CESTAT MUMBAI] and held that the construction of Market Yard for APCM is not covered under the Commercial and Industrial Construction service. The appeal is allowed - decided in favor of assessee.
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