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    <title>Commission received in USD - ST payable?</title>
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    <description>Application of the Place of Provision of Services Rules determines that where both the service provider and service receiver are located in the taxable territory, sourcing services and related commission are treated as provided within the taxable territory; cross-border invoicing in foreign currency and subsequent cost allocation to an Indian branch do not change the territorial character of the service, so the commission is subject to service tax.</description>
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