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    <title>TDS Applicable on Foreign Payment for Commission</title>
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    <description>Commission paid to an overseas agent for export orders is not subject to TDS because the income arises outside the domestic tax territory, while service tax is payable on such overseas commission under the reverse charge mechanism, making the recipient liable to discharge the indirect tax.</description>
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      <description>Commission paid to an overseas agent for export orders is not subject to TDS because the income arises outside the domestic tax territory, while service tax is payable on such overseas commission under the reverse charge mechanism, making the recipient liable to discharge the indirect tax.</description>
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