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    <title>Service tax coverage on steel fabricators</title>
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    <description>Where only labour is provided to erect, install or commission plant, machinery, equipment or structures (including related sheet metal, pipe work, HVAC and similar work), the activity is classified as Erection, Installation and Commissioning services; repair and maintenance covers contractual maintenance or repair of properties or goods; Business Auxiliary Services may apply where fabrication is undertaken on behalf of the client as an ancillary business support.</description>
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