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    <title>Applicabilty of Notification 17/2005</title>
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    <description>Notification No. 17/2005 exempts specified site formation and clearance, excavation, earthmoving and demolition services provided in the course of construction of infrastructure (roads, airports, railways, transport terminals, bridges, tunnels, dams, ports) and lists included activities such as drilling, soil stabilization, horizontal drilling, land reclamation, contaminated top soil stripping and demolition, while excluding services related to agriculture, irrigation, watershed development and water-source works; the exemption is to be applied narrowly and cannot be stretched to services outside the notification&#039;s subject matter.</description>
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