Services by way of Transfer of a going concern

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....he Board (Taxation Guide - Guidance Note - 7 - Exemptions dated 20.06.2012) "7.11.14 I am in the business of running a chain of restaurants. I intend to sell my business. Am I required to pay service tax? Services by way of transfer of a going concern, as a whole or an independent part thereof, are exempt from service tax. Therefore, you are not required to pay service tax on such sale of your ....