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    <title>Tale of 3 territories: 1. non-taxable, the state of Jammu 2. normally taxable, rest of India except Gujarat 3. differently taxable Gujarat alone.</title>
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    <description>Availability of cenvat credit for service tax paid on services of sales commission agents depends on treating those services as sales promotion under the statutory Business Auxiliary Service definition, which expressly includes commission agents, and on the rules provision adopting statutory meanings; an administrative circular clarifies credit is admissible, yet certain jurisdictional rulings have created a conflicting territorial position.</description>
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