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Service Tax Imposed on Fly Ash Removal from Pond; Activity Focuses on Excavation and Transport, Not Cleaning.

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....Levy of Service Tax - Cleaning Activity - removal of fly ash from the pond - The Respondent is not clearing the fly ash with the objective of cleaning the pond or free the pond from contamination. Fly ash is being excavated and transported to the specified areas as per the contract. - AT....

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