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"Tamso Ma Jyotirgamya"
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Sunday, 17 February 2013
Where simply an equipment or sophisticated machine or standard facility is provided albeit developed or manufactured with the usage of technology, such a user cannot be characterized as providing technical services.
[2013] 30 taxmann.com 200 (Mumbai - Trib.)
Siemens Ltd.
FEBRUARY 12, 2013
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