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2009 (11) TMI 529 - CESTAT, BANGALORECourier Service - assessee had entered into franchise agreement with several persons - Agents designated as franchisees and conditions of franchise agreement not enforced - all the 4 conditions of the taxable service are not met - Appellant is not covered by the definition of franchisee service as given in Section 65(47) of the Finance Act, 1994 and therefore would not attract service tax - appellants are not a franchiser rendering franchise service
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