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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Merely because repairs of roads and airports is specifically ...


Road and Airport Repairs Fall Under "Management, Maintenance, or Repair Service" for Tax, Despite Exclusion from Construction Definition.

July 20, 2016

Case Laws     Service Tax     HC

Merely because repairs of roads and airports is specifically excluded from the definition of “commercial or industrial construction” it could still be brought in under the category of “management, maintenance or repair service” - HC

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