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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Repairs and maintenance service - Composite service or not - In ...

Service Tax

January 6, 2020

Repairs and maintenance service - Composite service or not - In any annual maintenance contract, the spare parts etc., which have been used in the course of maintenance service are definitely considered to be sold and when sales tax has been paid on the value of such goods, simultaneously, one cannot charge them to service tax.

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