Construction of shopping complex for a municipality was to be treated as Works Contract Service

GST/Service Tax: Where assessee had undertaken construction work of widening and deepening of canals, construction of flood protection wall, construction of storm water drain, construction of diversion channel, etc. for Government agencies, since in instant case there was no attendant contract to dredge nor any dredging apparatus or equipment was used by assessee for deepening water bodies, services rendered by assessee would not fall under category of 'dredging service'

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