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    <description>Whether service tax applies to amounts received by a retiring joint venture partner as a share of a lump sum retirement consideration: where one partner received the lump sum and remitted another partner&#039;s share, those amounts are characterised as distributive/agent receipts rather than payment for professional or technical services; withholding of tax at source by the intermediary does not by itself transform such distributive receipts into taxable service receipts.</description>
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