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2009 (2) TMI 204 - CESTAT, BANGALOREBusiness Auxiliary Service – Call Centre Service – Notification no. 8/2003 - The appellants have shown that they had rendered a call centre services to State Electricity Board. Learned advocate invited our attention to the said notification, which grants exemption to services rendered by Call Centre or Medical Transcription Centre in terms of Notification 8/2003-S.T., dated 20-6-2003. The said notification has been amended by Notification No. 12/2004-S.T., dated 10-9-2004, wherein the scope of call centre has been expanded. It was argued that the activities carried out by the appellant would indeed fall within the ambit of call centre as defined in the said notification – recovery stayed
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