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    <title>Service Tax Not Applicable for Maintaining Own Equipment During BOOT Period; Self-Rendered Services Exempt from Taxation.</title>
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    <description>Demand of service tax - To maintain ones own equipment, to optimize the usefulness, by maintenance and repair, in the BOOT period, is certainly not liable to Service tax as services rendered to self cannot be taxed - AT</description>
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      <description>Demand of service tax - To maintain ones own equipment, to optimize the usefulness, by maintenance and repair, in the BOOT period, is certainly not liable to Service tax as services rendered to self cannot be taxed - AT</description>
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