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The “services” for the purposes of sub-clause (z) of section 2 shall be the following, namely

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....ch as back-office operations, call centers, content development or animation, data processing, engineering and design, graphic information system services, human resources services, insurance claim processing, legal data bases, medical transcription, payroll, remote maintenance, revenue accounting, support centers and web-site services, off-shore banking services, 3[professional services, rental/l....

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