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2014 (1) TMI 1450 - CESTAT NEW DELHIManagement, Maintenance & Repair - Repair of existing roads - Held that:- If the definition of Management, Maintenance and Repair is read that does not throw light to construe roads of Municipality is immovable property as per Transfer of Property Act. Once road is not covered by that law, it is inconceivable to tax the service provided in respect of property of Municipality - Decided in favour of assessee.
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