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    <description>Supply of manpower by a recruitment agency is not equivalent to cargo handling where no control over loading machinery exists; maintenance contracts for HT motors qualify as taxable Maintenance or Repair Service; input credit was permitted based on certificates for rendered security services despite non specific billing; photography services may deduct raw material and outside printing costs without itemised invoice details; turnkey building contracts executed with contractor&#039;s own resources are not taxable as Consulting Engineer services absent advisory or technical assistance.</description>
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