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    <description>Where an Indian subsidiary genuinely trades in goods of its foreign parent, reimbursements plus margin for doing that do not attract service tax under the proposed Place of Provision of Service Rules amendments; however, if the subsidiary performs intermediary/agency functions by pointing prospective buyers and earning commission-like remuneration, those receipts fall within the amended rules and are taxable, removing export-of-service benefit for such intermediary services.</description>
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