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2013 (9) TMI 1043 - AT - Service TaxCommercial and industrial construction Service - whether laying of the cable come within Commercial and industrial construction Service or not? - Held that: - From the facts on record, it does not appeal to common sense that laying of cables by the appellant for BSNL shall be commercial or industrial construction service from reading of the definition. Prima facie it appears that the service provided by the appellant does not come within the fold of law to appreciate incidence of taxation - matter requires reconsideration - appeal allowed by way of remand.
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