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         Business Auxiliary Service
 
Q.1

Whether services provided by call centres are taxable ? 

Ans.

Business auxiliary services provided by call centres, i.e. Commercial Centres which provide assistance, help or informations, through telephone, on behalf of another person are exempted from Service Tax. 

Q.2 Whether services provided by medical transcriptions centres are taxable ? 
Ans.

Business auxiliary services provided by medical transcription centres i.e.  commercial concerns which transcribes medical history, treatment, medical observations and the like, are exempted from payment of Service Tax. 

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