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    <description>The Tribunal remanded the case to the Commissioner (Appeals) for fresh consideration regarding the demand of service tax on franchise services. It found that the previous decision had not adequately evaluated the specifics of the services provided by the respondents under the franchise agreement. The Tribunal set aside the original order, emphasizing the need for a more thorough assessment and left the limitation argument open for further review.</description>
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      <description>The Tribunal remanded the case to the Commissioner (Appeals) for fresh consideration regarding the demand of service tax on franchise services. It found that the previous decision had not adequately evaluated the specifics of the services provided by the respondents under the franchise agreement. The Tribunal set aside the original order, emphasizing the need for a more thorough assessment and left the limitation argument open for further review.</description>
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