Admittedly, street lights, fountains and tubewal are not ...
Street lights, fountains, and tubewells excluded from building parts; taxed under management and maintenance services.
October 7, 2016
Case Laws Service Tax AT
Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains, tubewal and street lights do classify under the management, maintenance or repair service - AT
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