Respondents Control and Maintain Outfits, Can Remove Without Justification; Classified as Tangible Goods Service Supply.

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....Classification of services - It is for the respondents to carry out maintenance of these outfits and facilities and respondent can remove these outfits without assigning any reasons. The effective control of the outfits also thus remains with respondents and there is only right to use such outfits and facilities. The activity is more akin to supply of Tangible Goods Service.....