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    <title>Is power not an infrastructure?</title>
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    <description>Whether power projects qualify as infrastructure for service tax exemption is disputed: installation, commissioning, erection and works contract services used in power projects are taxable, while statutory provisions and notifications exempt construction services and site-preparation activities for roads, airports, railways, bridges, tunnels, dams and ports, producing a differential tax treatment that raises costs for power projects.</description>
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