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    <description>The IATA agent&#039;s services qualify as input services for the courier only if the agent pays service tax on the full value received from the client at the full rate; if the agent pays tax only on its portion of income, that tax will not qualify as input service tax for the courier.</description>
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      <description>The IATA agent&#039;s services qualify as input services for the courier only if the agent pays service tax on the full value received from the client at the full rate; if the agent pays tax only on its portion of income, that tax will not qualify as input service tax for the courier.</description>
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