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    <title>Court Upholds Service Tax Demand: Appellants Only Prep Site, Lack Work Order for Coal Mining Activities.</title>
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    <description>Classification of service - the appellants do not have work order for any mining of coal. The terms of the contract are clear to the effect that they make the site fit and ready for coal mining. Coal extraction is not the work given to the appellant - demand of service tax sustained - AT</description>
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      <description>Classification of service - the appellants do not have work order for any mining of coal. The terms of the contract are clear to the effect that they make the site fit and ready for coal mining. Coal extraction is not the work given to the appellant - demand of service tax sustained - AT</description>
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