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    <title>Liability and date of applicability of Service tax</title>
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    <description>Exporter pays commission to foreign buyers in foreign currency and asks when service tax applies and what liabilities arise for non-payment. The sole reply states applicability depends on who the service provider is and whether the provider is located in India, so the commencement of tax liability and consequences of non-payment cannot be determined without that factual clarification.</description>
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