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2012 (6) TMI 330 - AT - Service TaxDemand of service tax - construction of petrol bunks - works contract service - applicant was under the bona fide belief that their activities did not fall under "Commercial or Industrial Construction Service" and therefore, did not take registration and pay service tax – Held that:- activities undertaken by them clearly relates to 'Commercial or Industrial Construction Service' - claim of the appellant is that they were under bona fide belief that their activities did not fall under 'Commercial or Industrial Construction Service' appears not acceptable.
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