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    <description>Routine meter reading, billing, ledger posting and related manual clerical tasks performed by unskilled personnel and outsourced by companies were characterised as operational outsourcing rather than a professional accounting service of a practicing chartered accountant. The staff were not trained under the professional regime and similar work was outsourced to non chartered parties, placing the services outside the scope of the professional activity that attracts service tax under the controlling service tax notification.</description>
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