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    <title>2015 (7) TMI 853 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore held that the appellant is not liable to pay service tax on sales of proprietary items to franchisees, despite franchisees paying service tax on franchise agreement consideration and continuing royalty. The tribunal waived the pre-deposit requirement and granted the stay petition.</description>
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