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    <title>2025 (4) TMI 1654 - CESTAT KOLKATA</title>
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    <description>Services rendered for rural electrification under a Central Government welfare scheme, and supplied to the State Government, fell within the exemption for construction, erection, commissioning, installation and allied works meant predominantly for use other than in commerce, industry or any business. The activity was therefore covered by Notification No. 25/2012-S.T., and no service tax was payable on the impugned works.</description>
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