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    <title>2016 (3) TMI 832 - PATNA HIGH COURT</title>
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    <description>The court held that the construction activity undertaken by the petitioner for IIT, Bihta, is exempt from service tax under relevant notifications. Consequently, the service tax paid was not chargeable, and the direction for payment was quashed. The court ordered the refund of the service tax amount to the petitioner or IIT, Bihta, expeditiously.</description>
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      <description>The court held that the construction activity undertaken by the petitioner for IIT, Bihta, is exempt from service tax under relevant notifications. Consequently, the service tax paid was not chargeable, and the direction for payment was quashed. The court ordered the refund of the service tax amount to the petitioner or IIT, Bihta, expeditiously.</description>
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