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    <title>Commission Remitted in US Doller to foreign Agent</title>
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    <description>Service tax paid on commission remitted in foreign currency to a foreign agent for export consignments on FOB terms may be reclaimed either by claiming a refund for specified services used for export under the export relief framework, by availing Cenvat Credit based on payment via the prescribed challan, or by claiming exemption under notification based conditions that require filing periodic (half yearly) returns and compliance with procedural requirements.</description>
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