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    <title>WCT AND Service Tax on Amc</title>
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    <description>Both service tax and VAT/WCT can apply to an AMC: service tax on the maintenance/repair service component (subject to notification benefits) and VAT/WCT on any material portion where property in goods is transferred; the supplier should bifurcate invoice charges into materials and services and impose VAT/WCT only on the materials portion.</description>
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