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    <title>TAXATION OF CONSTRUCTION ACTIVITIES AS DECLARED SERVICE .</title>
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    <description>Construction is a declared service when it involves building a complex, building or civil structure (or part thereof) and construction includes additions, alterations, replacements and remodeling; service tax applies where consideration is received before issuance of a completion certificate by the competent authority (which may be government authority or specified professionals), subject to specific statutory exemptions and administrative clarifications concerning timing of payment and deposit of amounts collected.</description>
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