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2009 (3) TMI 110 - KERALA HIGH COURTMaintenance and Repair of Roads – construction of roads excluded from the category of works contract 65(105)(zzzza) and commercial or industrial construction service 65(25b) – but repaid and maintenance of road would cover within the category of 65(105(zzg) in relation to management, maintenance or repair – Petition sought the HC to declare the civil works of maintenance of roads are not taxable services in view of exclusion – HC asked the petitioner to produce materials before the concerned authority – respondents should decide the law after considering the legal provisions and the materials made available by the petitioner
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