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2006 (9) TMI 593 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALS), KANPURExtract: .......is not fulfilled and therefore the said agreement cannot be treated to be a franchise agreement, and as such, no liability to pay service tax can be fastened on the appellants in respect of the receipts from M/s Ashok Pan Products Pvt. Ltd., Kanpur. 18. Accordingly, I set aside the impugned order and allow the appeal with consequential relief.
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