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2008 (1) TMI 104 - AT - Service TaxChartered Accountants - activity of outsourcing of meter reading, billing and maintaining ledger account on behalf of the client - Chartered Accountants took these activities as special activity and- they employed non-professional persons and not aspirant articled staff who wants to become a Chartered Accountants – Impugned service does not come within the definition of Chartered Accountants services
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