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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Classification of services - Maintenance and Repair service or ...

Case Laws     Service Tax

November 16, 2020

Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service has been undertaken is clearly incidental to the main service of hiring of workover rigs. The said service could not be taxed under the category of ‘Maintenance, Management and Repair service'. - AT

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