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2008 (6) TMI 129 - AT - Service TaxApplicants are engaged in “Short Message Peer to Peer services” (SMPP service). The contention of the applicant is that they are only acting as carrier of messages like a courier sending parcels - applicants entered into an agreement with their clients for forwarding the SMS to various persons as per instructions of the clients for consideration hence providing business auxiliary service which includes provisions of service on behalf of the client – hence stay cannot be granted completely
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