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    <title>Service tax - packing plant maintenance</title>
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    <description>A cement plant packing division supplied mixed services-per MT loading, separately charged extra packing machine, fixed charge housekeeping, and fixed charge mechanical maintenance-under one work order involving manpower. The respondent advised that, notwithstanding consultation of the negative list, these services are liable to service tax and that reverse charge applicability should be examined against the negative list and relevant manpower/service tax rules.</description>
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