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2017 (5) TMI 763 - AT - Service TaxFranchise arrangement - The appellant is submitting that they are representing and acting as a state agency and this is to be considered at the time of deciding the merits of the case - Held that: - the agreement between the appellant and the Operators of Airport does not constitute a franchise arrangement for service tax purpose in terms of Section 65 (47) of FA, 1994 - the Misc. Application for taking additional grounds and for early hearing can be allowed. - Stay granted.
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