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    <description>Whether service tax on terminal handling charges reimbursed to an agent by an exporter is refundable depends on treatment: if the exporter does not take Cenvat credit, they may claim a service tax refund on agent invoices; alternatively the agent may take Cenvat credit and bill THC plus commission with service tax, enabling refund claims; or the tax may be treated as a non refundable cost to the exporter.</description>
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