Activities Under Rate Contracts Before June 16, 2005, Not Considered Maintenance Services Without a Maintenance Contract.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Repair activities under a rate contract would not be covered by the definition of maintenance and repair service for the period prior to 16.6.2005, which required said activity to be carried under a maintenance contract... - AT....
TaxTMI