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    <title>Service tax applicability in the same company</title>
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    <description>The controlling principle is that no person can provide a service to itself; intra-entity transfers of services between divisions of the same legal person are not treated as taxable services, and services rendered by one division to other divisions of the same company do not fall within the purview of service tax.</description>
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      <description>The controlling principle is that no person can provide a service to itself; intra-entity transfers of services between divisions of the same legal person are not treated as taxable services, and services rendered by one division to other divisions of the same company do not fall within the purview of service tax.</description>
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