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    <title>Crane Hiring, Sludge Removal, and More Not Classified as Construction Service for Tax; Evaluate Contracts Individually.</title>
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    <description>Classification of services - some contracts are for hiring of crane, removal of sludge, excavation of river channel, labour supply, replacement of equipment, cleaning activities, replacement of equipments/valves and some fabrication works. All the independent contracts cannot come under the purview of Construction Service.</description>
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