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2008 (1) TMI 73 - AT - Service TaxTax on Chartered Accountants who are carrying on the activity of billing - Appellants contend that this is clerical activity which is not done by professionals but it is done by staff who have not even passed SSLC. It is a mere billing activity & such type of contracts are given to others also who are not CAs - issue has already been decided by this Bench in large number of appeals of CAs wherein it has been held that the activity carried out by ordinary clerks is not part of the CAs activity
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