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2008 (7) TMI 59 - AT - Service TaxFEN, appellants is a courier agency - Commissioner demanded tax towards the service rendered by FEN as franchisors - persons whom the Commissioner found to be franchisees are only agents of appellants carrying out part of the operations of appellants - FEN cannot be held to be imparting any know-how or skill to these agents and the agents do not carryout any branded service with the autonomy of a franchisee - impugned order finding FEN as rendering franchise service to be not sustainable
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