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Activity of laying jointing testing and commissioning of PSC Pipes construction of pumps civil structures supply delivery and commissioning of submersible pump set and turbine pump sets maintenance etc. - It was an activity in public interest to take care of the civic amenities liable to be provided by the State - Not taxable - HC

Service Tax - Activity of laying, jointing, testing and commissioning of PSC Pipes, construction of pumps, civil structures, supply, delivery and commissioning of submersible pump set and turbine pump .....

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