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    <description>The ruling determined that Service Tax is chargeable on the foreign C &amp;amp; F Agent&#039;s composite bill, excluding costs incurred as a &#039;pure agent&#039;, as per Rule 5 of the Service Tax (Determination of Value) Rules, 2006. This decision clarifies the Service Tax liability in scenarios involving foreign agents and import transactions, ensuring compliance with regulations and avoiding double taxation.</description>
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