| http://www.w3.org/ns/prov#value | - Providing an output service of courier agency C. Motor Vehicles designed to carry passengers including their chassis, registered in the name of the service provider , is considered as capital goods w.e.f. 1st July, 2012 if used for providing an output service of transportation of passengers, renting of such motor vehicle, imparting motor driving skills D. Definition of ???capital goods??? has been
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