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    <title>Service tax applicable or not</title>
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    <description>Services for excavation of borewells and tubewells and installation of hand pumps or submersible pumps that supply drinking water for public utility purposes are not subject to service tax, whereas equivalent services provided for commercial or industrial use fall outside that exemption and attract service tax; queries concern the specific exemption notification and whether tax liability rests on the individual service provider or the service receiver.</description>
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