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Negative list related

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(Querist)
14 May 2015 is filling of land with available earth is covered under negative list ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 May 2015 Not covered under negative list.

Service Tax shall be applicable Site Formation & Clearance, Excavation & Earthmoving & Demolition Services Service Tax Code : 00440306

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