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2012 (10) TMI 372 - AT - Service TaxManagement Consultancy Services vs Franchisee services - Held that:- Appellants are engaged in the manufacture of brand owners of Indian made foreign liquor and are getting the said branded alcoholic beverages manufactured from different contract bottling units on contracts basis is Franchisee service and not Management Consultancy Services - Appellants are entitled to unconditional dispensation with the pre-deposit of duty and penalty.
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