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    <title>Category - Installation services and Maintenance &amp; Repair Services</title>
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    <description>Installation services by individuals became taxable from 16 06 2005; advances received before that date are taxable when the services are performed thereafter. Reimbursements backed by bills do not change taxable consideration, and repair charges for air conditioners are taxable under Maintenance &amp; Repair Services whether supplied under an AMC or as individual contracts.</description>
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      <description>Installation services by individuals became taxable from 16 06 2005; advances received before that date are taxable when the services are performed thereafter. Reimbursements backed by bills do not change taxable consideration, and repair charges for air conditioners are taxable under Maintenance &amp; Repair Services whether supplied under an AMC or as individual contracts.</description>
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