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    <title>Canal and pipeline construction for government irrigation and water projects exempt from service tax under WCS clause (b).</title>
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    <description>Works contract - construction of canals, pipelines or conduits for Government/ Government undertakings for augmentation of irrigation, water supply or sewerage disposal would be for a non-commercial, non-industrial purpose or user and thus excluded in view of the exclusionary clause in clause (b) of WCS definition - AT</description>
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