Tank Truck Maintenance and Safety Activities Excluded from "Technical Inspection and Certification Service" for Tax Purposes.

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Full Text of the Document

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....Classification of services - The appellants though are performing certain activities in relation to the maintenance and safety of the tank trucks and are issuing a certificate to the effect that the tanks are purged/degased, the same cannot be considered to be a service within the scope of “Technical Inspection and Certification Service”....