Appellant Denied Service Tax Exemption; AVETCS Not Considered Computer System Under Notification No. 20/2003-ST.

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....Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these circumstances, it is not that the appellant is entitled to the benefit of Notification No. 20/2003-ST - AT....