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Replacing old damaged water lines of villages was classifiable as commercial construction services

March 24, 2018[2018] 93 162 (New Delhi - CESTAT)

GST/Service Tax : Where assessee was involved in replacing of old damaged water line, improvement of water supply in various villages as well as replacement of badly silted and damaged sewer lines, said services would fall under category of 'commercial or industrial construction service'

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