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Service Tax Exemption on Site Formation Services for Dredging Corporation of India and Dhamra Port Confirmed.
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....Levy of Dredging Services provided to Dredging Corporation of India (DCI) for Sethu Samudram Project and Dhamra Port Company Ltd., and also on certain services imported - The consideration received for site formation services is exempted under the above Notification and cannot be subject to levy of Service Tax under dredging services. - AT....