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2008 (5) TMI 84 - AT - Service TaxServices of maintenance of records and furnishing of information/outputs, billing and accounting work on monthly/bi-monthly, uploading data - revenue proceeded to bring these activities under ‘Business Auxiliary Services’ - it would not be correct to state that they had not carried out Data Processing task - services clearly fall under the scope of ‘Information Technology Services’ and thereby they are excluded from the scope of ‘Business Auxiliary Service’ – appeal allowed
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