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    <title>TAXABILITY OF SURVEY AND MAP-MAKING SERVICES.</title>
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    <description>Taxability attaches where a non-governmental person provides prospecting, surveying or map-making services to another. Survey and map-making covers geological, geophysical or other prospecting and surface, sub-surface or aerial surveying and map-making of any kind, but excludes survey and exploration of minerals. Providers that are not government-controlled or authorized are liable for service tax; mineral exploration services remain taxable under a separate category.</description>
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