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    <title>Employees sent on deputation to subsidiary/ associate companies (Service Tax)</title>
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    <description>Deputation of employees to subsidiary or associate companies where only actual salary and related costs are recovered without any markup is not treated as a taxable service; established precedents find no service relationship or consideration, so such recoveries are treated as reimbursements rather than supply of manpower, though applicability of earlier decisions to later legislative changes should be verified.</description>
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      <description>Deputation of employees to subsidiary or associate companies where only actual salary and related costs are recovered without any markup is not treated as a taxable service; established precedents find no service relationship or consideration, so such recoveries are treated as reimbursements rather than supply of manpower, though applicability of earlier decisions to later legislative changes should be verified.</description>
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