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ATM Services Taxed from May 1, 2006: Section 65(9a) & (9b) Excludes Pre-May 2006 Services from Taxation.

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....The provisions of Section 65(9a) & (9b) clearly indicates that any services rendered in relation and respect of ATM machines are taxable from 01.05.2006 - Such services cannot be taxed prior to 01.05.2006 - AT....

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