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2018 (4) TMI 1033 - AT - Service TaxLiability of service tax - Maintenance or Repair Services - contract for widening and strengthening of the link road with bituminous concrete - Held that: - The work of widening of narrow road to broader road would be completed only after the strengthening of new existing road for keeping in good condition. Therefore, the work “widening and strengthening of link road with bituminous concrete” rendered by the respondents is not liable to service tax under “Maintenance or Repair Services” - appeal dismissed - decided against Revenue.
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