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    <title>Labeling an Agreement as Franchise Doesn&#039;t Meet Service Tax Criteria if Franchise Services Aren&#039;t Provided.</title>
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    <description>Franchise Service – manufacturing activity - Merely because words &#039;franchise&#039; and &#039;franchisee&#039; have been used in agreement does not ipso facto mean that as per that agreement franchise service was rendered and thus agreement miserably fails to qualify as franchise agreement - AT</description>
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