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    <title>No Service Tax Liability for Recognized Players Employed by Franchisees under Business Support Service Category.</title>
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    <description>Levy of service tax - Business Support Service or not - it is abundantly clear that a person who has earned the reputation and recognition as a player is employed by the franchisee and it is not the other way round - the employer-employee relationship cannot be disputed - the Appellants are not liable to service tax under the Business Support Service - AT</description>
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