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    <title>SERVICE TAX ON OUTSOURCING OF AIR TICKETS</title>
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    <description>Whether service tax must be declared on commission and PLB/discount received from an outsourcing IATA BSP agent when that agent has recovered service tax in its invoice, and whether Cenvat Credit is available to the recipient for tax paid by the outsourcing agent along with the proper mechanism to adjust or offset such credit in returns and payments.</description>
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