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    <title>2014 (8) TMI 97 - CESTAT  MUMBAI</title>
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    <description>The Tribunal allowed the appeals, determining that the appellants&#039; activities were excluded from the taxable category of &quot;site formation and clearance, excavation and earthmoving and demolition services&quot; under the exclusion clause. As a result, no service tax was applicable, and the appeals were granted without delving into the valuation and VAT issues further.</description>
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      <description>The Tribunal allowed the appeals, determining that the appellants&#039; activities were excluded from the taxable category of &quot;site formation and clearance, excavation and earthmoving and demolition services&quot; under the exclusion clause. As a result, no service tax was applicable, and the appeals were granted without delving into the valuation and VAT issues further.</description>
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