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    <title>Debate Over Service Tax Classification: Petrol Pump Construction as &quot;Works Contract&quot; or &quot;Erection Commissioning &amp; Installation Service.</title>
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    <description>Classification of services - construction of petrol pumps for ‘Indian Oil Corporation Ltd. - whether the service rendered by the appellant is classifiable under the Head ‘Works Contract’ or ‘Erection Commissioning &amp; Installation Service? - To be classifiable under the Heading Works Contract - AT</description>
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