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    <description>The Tribunal, following the precedent in M/s India Yamaha Motor Private Limited, ruled in favor of the appellant, setting aside the service tax demand and penalty on the deputation of Japanese employees to India. The judgment emphasized the absence of a taxable service in such arrangements, aligning with the employer-employee relationship and excluding deputation from the taxability ambit.</description>
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      <description>The Tribunal, following the precedent in M/s India Yamaha Motor Private Limited, ruled in favor of the appellant, setting aside the service tax demand and penalty on the deputation of Japanese employees to India. The judgment emphasized the absence of a taxable service in such arrangements, aligning with the employer-employee relationship and excluding deputation from the taxability ambit.</description>
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