Power Plant Operations, Including Maintenance, Not Classified as Management, Maintenance, or Repair Services for Tax Purposes.

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....Classification of services - Management, Maintenance or Repair service or otherwise? - Activity of operation and maintenance of power plants - monitoring plant equipment performance, operation planning, coordinating with the State Electricity Board, breakdown maintenance and repairs of all transformers, switchgears, breakages, motor control centres, etc. - Cannot be classified as MMR sevice.....