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    <description>A Project office may only perform activities incidental to the specific project and is restricted from import/export and acquiring immovable property, while a Branch office may represent the parent company, act as buying/selling agent, import and export goods, and acquire immovable property necessary for its activities. If activities of a project office fall within the definition of taxable services, it must register and comply under the Service Tax Act either as a service provider or as a service receiver liable to pay service tax.</description>
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