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2009 (12) TMI 400 - AT - Service TaxRefund- whether the warehouse complexes constructed by the appellants on Railway side against the award of contract by the Central Warehousing Corporation, an undertaking of Government of India, the appellants are covered in the category of Commercial and Industrial Construction Services or not. Held that- Commercial construction done on behalf of government and premises let out earning revenue. Impugned activity covered under commercial or industrial construction service. Appeal rejected.
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