Reshelling Sugar Mill Rollers Classified as Maintenance Service, Not Job Work, Under GST SAC 9987.

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....Classification of services - job work service or not - activity of reshelling of old sugar mill rollers - When such a Television set is taken up for correcting the malfunction in order to make it workable, it cannot be construed that the concerned mechanic has manufactured a Television or has conducted jobwork which has resulted in a Television. - SAC 9987 covers under its ambit “Maintenance, repair and installation (except construction) service” - AAR....