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    <description>The appeal filed by the Revenue regarding the service tax liability on the commission received by the respondent from their parent company was dismissed. The Tribunal found that the commission constituted an export of services based on a previous judgment, establishing that activities performed by the respondent fell within the scope of providing services in India to principals abroad. The Tribunal upheld the initial order, citing legal soundness and absence of defects, finalizing the decision in favor of the respondent.</description>
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