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    <title>Applicability of service tax on repair of defective compressors</title>
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    <description>The repair of defective compressors performed by the manufacturer and billed to customers is taxable as Maintenance or Repair Services; the repair provider (manufacturer) is liable to discharge service tax on the repair charges collected.</description>
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      <description>The repair of defective compressors performed by the manufacturer and billed to customers is taxable as Maintenance or Repair Services; the repair provider (manufacturer) is liable to discharge service tax on the repair charges collected.</description>
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