The existing wells, which become un-usable or become dead, have ...
Horizontal Drilling from Plugged Wells Not Classified as Management, Maintenance, or Repair Services Under Tax Laws.
October 4, 2014
Case Laws Service Tax AT
The existing wells, which become un-usable or become dead, have been plugged and the service providers were to explore the possibility of new oil wells by making horizontal drilling from the existing dead wells - Prima facie the activity is not Management, Maintenance or Repair Services - AT
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