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    <title>Commission Agent Services for German Company Deemed Export of Services u/r 3 of Export of Service Rules 2005.</title>
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    <description>Whether services provided by the appellant as commission agent for sale of goods of its foreign principal M/s Barco Control Rooms GMBH, Germany on their behalf is to be treated as export of services under Rule 3 of Export of Service Rules, 2005 during the relevant period - Held Yes - AT</description>
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