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    <description>Reverse charge for manpower supply applies only when the receiver is a registered body corporate and the provider is an individual, HUF, firm (including LLP) or association of persons; if the trust is not a registered body corporate the supplier must pay service tax on the full assessable value.</description>
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      <description>Reverse charge for manpower supply applies only when the receiver is a registered body corporate and the provider is an individual, HUF, firm (including LLP) or association of persons; if the trust is not a registered body corporate the supplier must pay service tax on the full assessable value.</description>
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