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    <title>service tax on SBI LIFE INSURANCE BROKERS</title>
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    <description>Service tax liability for brokerage commissions in life insurance transactions is attributed to the insurer rather than to individual commission agents; receipts for arranging or procuring insurance business are treated as services to the insurer, making the insurer the taxable person responsible to discharge service tax on commissions paid to brokers under the applicable service tax rules.</description>
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