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2010 (8) TMI 294 - CESTAT, AHMEDABADBusiness Auxiliary Service - appellants is one of the “Call Center” and classifiable as “Business Auxiliary Services” was exempted till 28-2-2006 - respondents are not acting for one party but for multiple parties and in the process, all are benefited - respondents is nothing but the Call Center - appeals filed by the Revenue are without any merits and accordingly, rejected
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