2005 (4) TMI 352

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..... er]. Heard. 2. The Service Tax of Rs. 39,087/- has been confirmed against the appellants through the impugned order by holding it to be covered under the business auxiliary services in terms of Clause (19) of Section 65 of the Act. 3. The sole ground contended by the learned consultant is that, the appellants are in fact covered only under the Franchise Services and the liability to .....

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