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    <title>Service Tax Not Applicable on Franchise Services Before June 16, 2005; Franchisee Restrictions Clarified.</title>
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    <description>Leviability of service tax - franchise service - franchisee was obliged not to open any school with any name in the existing premises/building operational area of the school. In other words, the franchisee was free to open any school with any name in a &quot;different premises/building operational area of the school&quot; - no service tax is leviable under franchise service prior to 16.6.2005 - AT</description>
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