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    <description>The Appellate Tribunal CESTAT MUMBAI ruled on the service tax liability of commission received by the respondent from their parent company. The Tribunal upheld the decision that such commission constitutes an export of services, following a precedent set in a previous case involving Microsoft Corporation India Pvt. Ltd. The Tribunal rejected the appeal by the Revenue, affirming the correctness of the impugned order based on the settled issue established in the earlier ruling.</description>
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