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    <description>The taxability of constructing road dividers, traffic islands, and supply-and-fix of paver blocks depends on whether the work is classified as municipal road construction (exempt from service tax) or as a taxable works contract aimed at commerce or industry; materials supplied but not manufactured on site may attract excise duty.</description>
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      <description>The taxability of constructing road dividers, traffic islands, and supply-and-fix of paver blocks depends on whether the work is classified as municipal road construction (exempt from service tax) or as a taxable works contract aimed at commerce or industry; materials supplied but not manufactured on site may attract excise duty.</description>
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