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    <title>Applicability - Foreign Commission - Refund Claim</title>
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    <description>The issue concerns taxability of commission paid to foreign commission agents: an explanatory clause to Section 65(105) had treated such commissions as taxable services, that explanation was judicially challenged, and the legislature later removed the explanatory clause, creating uncertainty regarding liability and refund claims for taxpayers including exporters not registered with excise.</description>
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      <description>The issue concerns taxability of commission paid to foreign commission agents: an explanatory clause to Section 65(105) had treated such commissions as taxable services, that explanation was judicially challenged, and the legislature later removed the explanatory clause, creating uncertainty regarding liability and refund claims for taxpayers including exporters not registered with excise.</description>
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