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2008 (12) TMI 57 - CESTAT, NEW DELHIAgreement with M/s Sagar allowing them to run restaurants in the name of ‘Nirulas’ - agreement covers plan for the restaurant area, location of various facilities, the specification for the furniture etc. - held that where the agreement conferred operational autonomy & responsibility on the contracted party, the relationship is not one of consultancy - there is no management consultancy - Nirulas are paying service tax as franchise services, which appears to be more appropriate classification
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