2014 (1) TMI 1451

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....ocate, for the Appellant. Shri R.K. Gupta, AR, for the Respondent. ORDER Service tax stands confirmed against the applicant on the ground that by providing services relating to construction of parks, circles on the roads and wall around the parks etc. as also maintenance and repair of roads the appellants have provided taxable services. We find that the major portion of the demand relates....