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    <title>Expenses for Managerial Personnel Reimbursement Exempt from Tax as No Service Fee Involved under Manpower Supply Rules.</title>
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    <description>Since the actual expenses incurred by the respondent towards deployment of the managerial personal were reimbursed by the hotels on actual basis, without any markup, it cannot be said that such expenses should be considered a service fee, taxable under the category of “Man power Recruitment or Supply Agency” service. - AT</description>
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      <description>Since the actual expenses incurred by the respondent towards deployment of the managerial personal were reimbursed by the hotels on actual basis, without any markup, it cannot be said that such expenses should be considered a service fee, taxable under the category of “Man power Recruitment or Supply Agency” service. - AT</description>
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