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2017 (8) TMI 1116 - CESTAT ALLAHABADWork Contract Service - It was alleged in the said SCN that construction of pipeline for the purpose of Commerce & Industry covers the activity undertaken by the appellant - Held that: - both SCN and Order-in-Original have presumed that the activity is for the purpose of Commerce & Industry, whereas we do not find any evidence establishing so in the whole proceedings of the case - the said SCN dated 21/03/2013 is totally presumptive in nature and therefore, the Order-in-Original deserves to be set aside - appeal allowed - decided in favor of appellant.
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