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"The 'services' for the purposes of clause (z) of section 2 shall be the following, namely:- Trading, warehousing, research and development services, computer software services, including information enabled services such as back-office operations, call centres, content development or animation,............ distribution services (excluding retail services), ............. transport services, services auxiliary to all modes of transport, pipelines transport."
"The 'services' for the purposes of clause (z) of section 2 shall be the following, namely:- Trading, warehousing, research and development services, computer software services, including information enabled services such as back-office operations, call centres, content development or animation,............ distribution services (excluding retail services), ............. transport services,services auxiliary to all modes of transport, pipelines transport."