Levelling of agricultural land was classifiable as site formation & clearance service; not exempted : SC

GST/Service Tax: Where assessee was issued a work order for levelling of agricultural land including filling of gorges/nallah, etc. and High Court held that activities undertaken by assessee were covered under section 65(97a) of Finance Act, 1994 and Supreme Court dismissed SLP filed by assessee, review petition filed by assessee had no merits and required to be dismissed

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