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2008 (1) TMI 156 - AT - Service TaxProviding computer software- related service required for operation of Automated Teller Machines under AMC – Assessee contending this activity exempt under ‘business auxiliary services’ – revenue contending it as ‘maintenance or repair services’ - case of the Revenue on strength of Not. 7/04 & circulars 7/3/06 cannot be prima facie accepted - other demand under ‘technical inspection & certification services’ stands satisfied, albeit under protest - waiver of pre-deposit & stay granted
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