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2017 (6) TMI 56 - AT - Service TaxManagement, maintenance or repair services - painting and upkeep of old cylinders - Held that: - The scope of work undertaken by them which involves painting and other incidental activities of the gas cylinders, to make them fit for again use is clearly covered by the tax entry of management, maintenance or repair services in terms of section 64(65) of FA 1994 - demand upheld - appeal dismissed - decided against appellant-assessee.
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