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Service Tax on Management, Maintenance, or Repair Services Taxable as Works Contract Before June 1, 2007.
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....Levy of service tax on management, maintenance or repair service prior to 1.6.2007 - activity are in the nature of works contract - it cannot be said that the activity was not taxable prior to 1.6.2007 - AT....
TaxTMI
TaxTMI