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2018 (3) TMI 862 - AT - Service TaxCommercial construction services - services provided to Agriculture Produce Market Committee, Ahmednagar - Held that: - this issue has been decided in the case of A.B. Projects Pvt. Ltd. [2017 (8) TMI 518 - CESTAT MUMBAI], where it was held that the activities of APMC in respect of these contracts are not commercial in nature. Thus these contracts are not covered under the purview of commercial and industrial construction service - appeal allowed - decided in favor of appellant.
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