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    <description>Notification extends refund of service tax to additional taxable services attributable to exports, specifically Custom House Agent service, Banking and other financial services for collection of export bills and letters of credit, and Commission Agent service under Business Auxiliary Service provided by agents located outside India subject to prescribed conditions. This supplements existing neutralisation schemes for input services and an extended refund framework for taxable services not treated as input services but attributable to export goods.</description>
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