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    <title>2019 (6) TMI 166 - CESTAT AHMEDABAD</title>
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    <description>The tribunal concluded that the transaction between the parties constituted a slump sale of a going concern, not the provision of franchise services. The demand for service tax, interest, and penalties was deemed unsustainable on merits and due to the limitation period. Therefore, the tribunal set aside the impugned order, allowing the appeal with consequential reliefs.</description>
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