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2009 (8) TMI 745 - CESTAT, BANGALOREWaiver of pre – deposit – Site formation and clearance service - work involved is to remove the iron slime and soil accumulated in the dam - Notification No. 17/2005S.T., dated 7th June, 2005 exempts activities rendered - in the course of construction of airports, roads, bridges, dams etc., from service tax under the head 'site formation and clearance, excavation etc - construction of a dam cannot be subjected to tax classifying it as "site formation and clearance excavation and earthmoving and demolition - order is prima facie not sustainable - complete waiver allowed
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