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    <title>Service tax applicability to agents of western union</title>
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    <description>Whether agents of Western Union attract service tax depends on their contractual relationship and how the Western Union brand is used; they may be classifiable under Business Auxiliary Services or Business Support Services if acting as intermediaries or support providers. Determination requires review of the actual agreement and operational facts. Eligibility to claim an exemption as commission agents turns on the nature of services rendered and the terms of engagement, as commission agents for consumer products have been able to claim the relevant exemption threshold.</description>
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      <description>Whether agents of Western Union attract service tax depends on their contractual relationship and how the Western Union brand is used; they may be classifiable under Business Auxiliary Services or Business Support Services if acting as intermediaries or support providers. Determination requires review of the actual agreement and operational facts. Eligibility to claim an exemption as commission agents turns on the nature of services rendered and the terms of engagement, as commission agents for consumer products have been able to claim the relevant exemption threshold.</description>
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