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    <title>Service Tax on Bonus payment</title>
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    <description>The bonus reimbursed to personnel is treated as part of salary and thus does not attract service tax when reimbursed; the taxable value of manpower recruitment services is the gross amount charged by the agency, but expenses incurred on behalf of the client and reimbursed on actual basis are excluded from the taxable value.</description>
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      <description>The bonus reimbursed to personnel is treated as part of salary and thus does not attract service tax when reimbursed; the taxable value of manpower recruitment services is the gross amount charged by the agency, but expenses incurred on behalf of the client and reimbursed on actual basis are excluded from the taxable value.</description>
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      <law>Service Tax</law>
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