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    <title>No Service Tax on Employee Deputation from Japan to India, Pre or Post-Negative List Period.</title>
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    <description>Levy of service tax - deputation/secondment of employees from a group company in Japan to the appellant in India - neither during the pre-negative list nor post negative list, Service Tax could not be levied on deputation of employees from a group company in Japan to the Appellant in India.</description>
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