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2013 (7) TMI 268 - AT - Service TaxConstruction Activities - site formation and clearance, excavation and earthmoving and demolition services" - Section 65 (97a) – construction of diaphragm wall and anchor slab with special fill from Dudheswar to Gandhi Bridge (eastern bank of river Sabarmati) - Held that:- The activity relates to construction services and the object of the project is to develop water bodies and recharge water sources - the construction services excludes construction relating to road, airport, railways, transport, tunnels, dams – construction relates to the excluded variety – as decided in ITD Cementation India Ltd. vs. CST (2010 (12) TMI 804 - CESTAT, MUMBAI) - Prima facie case is in favor of assessee - stay granted.
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