2010 (6) TMI 212

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....e Revenue is aggrieved by the extension of credit of service tax on the following 1. Agricultural work 2. Levelling of children park and tree plantations 3. Construction of toilet in school in the village on the ground that these are not covered by the definition of 'input service' as per Rule 2(1) of the Cenvat Credit Rules, 2004. 2. I have heard both sides. As far as services enumerated at S....