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    <title>New ATM Service Introduced: Certification Services Were Taxable Before Implementation Date.</title>
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    <description>A new service was introduced for ATM service covering various other activities in relation to ATM service cannot be interpreted to mean that prior to that date certification service was not taxable. - AT</description>
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      <description>A new service was introduced for ATM service covering various other activities in relation to ATM service cannot be interpreted to mean that prior to that date certification service was not taxable. - AT</description>
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