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5. We have carefully considered the submissions made by both sides.

5.1 It will be relevant at this juncture to peruse the legal provisions relating to Commercial or Industrial Construction Service. Section 65(25b) of Finance Act, 1994 as amended by Finance Act, 2005 reads as follows: -

(25b) [Commercial or industrial construction Service] means 
(a) construction of a new building or a civil structure or a part thereof; or
(b) construction of pipeline or conduit; or
(c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or