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    <title>Service Tax on overriding commission received in India from outside India</title>
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    <description>Overriding commission received in India from a foreign principal falls within Business Auxiliary Service and is taxable under service tax (exigible from 1-7-2003); arguments treating the transactions as export of service, receipt in Indian currency as convertible foreign exchange, or invoking circulars/notifications to avoid levy were not accepted in the factual context.</description>
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