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2008 (9) TMI 77 - CESTAT NEW DELHIApplicant has been engaged by the Transport Department of M.P. Govt. for computerization on ‘Boot basis’, their various activities like issuance of learner license, permanent driving licence, registration certificate for various vehicles etc. - services rendered are in relation to statutory functions carried out by the Government, hence, it is not taxable as Business Auxiliary Services – further, blank cards can’t be considered as an input in relation to the Government Department – stay granted
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