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    <title>Railway Coach Cleaning by Appellant Not Taxable Under Pre-Negative List Era Due to Rolling Stock Classification.</title>
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    <description>Cleaning services - appellant providing cleaning of coaches services to Indian Railways - No doubt, railways is a commercial concern but it is already been settled that the coaches are rolling stock of railways and hence, they were not covered strictly under the definition in pre-negative list era.</description>
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      <description>Cleaning services - appellant providing cleaning of coaches services to Indian Railways - No doubt, railways is a commercial concern but it is already been settled that the coaches are rolling stock of railways and hence, they were not covered strictly under the definition in pre-negative list era.</description>
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