Footwear repair classified under "management, maintenance of repair service" per section 65 (105) (zzzg), includes service component.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Service of repairing of footwear - sale or service? - such activity cannot be considered purely as sale of repair materials but is an activity covered under sec 65 (105) (zzzg) under the heading ‘management, maintenance of repair service’ - AT....