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Train Cleaning and Bed Roll Services Classified as Business Auxiliary Services for Service Tax Purposes by IRCTC/Indian Railways.

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Full Text of the Document

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....Business Support Services - cleaning of coaches/toilets of trains as well as supply of bed rolls to passengers - The services have been rendered to the passengers on behalf of IRCTC/Indian railways - such services are classifiable as business auxiliary services under the category of Customer care services....

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